https://www.taxtmi.com/caselaws?id=167479 Waxing duty-paid base paper into waxed paper was treated as manufacture because the process produced a commercially distinct commodity with a separate name, character and use. Waxed paper was therefore held to fall under tariff item 17(2) and not under item 68. The exemption claim failed because Notification 119/75 applied only to item 68 goods, while Notification 71/76 applied only from 16-3-1976 and required proof of duty-paid base paper and compliance with its conditions; Notification 80/80 was not established on the record. Duty liability was sustained, subject to recomputation for the relevant periods. en-us Wed, 11 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167479 Waxing duty-paid base paper into waxed paper was treated as manufacture because the process produced a commercially distinct commodity with a separate name, character and use. Waxed paper was therefore held to fall under tariff item 17(2) and not under item 68. The exemption claim failed because Notification 119/75 applied only to item 68 goods, while Notification 71/76 applied only from 16-3-1976 and required proof of duty-paid base paper and compliance with its conditions; Notification 80/80 was not established on the record. Duty liability was sustained, subject to recomputation for the relevant periods. Case-Laws Central Excise Wed, 11 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167479