https://www.taxtmi.com/caselaws?id=167154 Conversion of duty-paid printing or writing paper into teleprinter rolls and teleprinter tapes was treated as manufacture because the process produced a commercially distinct product with a new name, character and use, so excise duty was leviable. By contrast, chemically treated Kraft paper for ammunition packing was not shown to have acquired a distinct commercial identity, so excise liability was not established for that product. On limitation, the demand was held maintainable under Rule 9(2) because the goods were removed without disclosure, licence or assessment; the short-levy limitation regime did not apply. Relief was confined to Kraft Ammunition Paper. en-us Sat, 07 Jan 1984 00:00:00 +0530 Tue, 09 Dec 2014 14:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167154 Conversion of duty-paid printing or writing paper into teleprinter rolls and teleprinter tapes was treated as manufacture because the process produced a commercially distinct product with a new name, character and use, so excise duty was leviable. By contrast, chemically treated Kraft paper for ammunition packing was not shown to have acquired a distinct commercial identity, so excise liability was not established for that product. On limitation, the demand was held maintainable under Rule 9(2) because the goods were removed without disclosure, licence or assessment; the short-levy limitation regime did not apply. Relief was confined to Kraft Ammunition Paper. Case-Laws Central Excise Sat, 07 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167154