https://www.taxtmi.com/caselaws?id=291104 For excise purposes, a process on duty-paid paper amounts to manufacture only if it produces a new, marketable article with a distinct name, character or use. Applying gum to one side of paper in making gummed tapes did not create gummed paper known to the market as such, and printing designs, monograms, labels or descriptions on duty-paid wrapping paper did not turn it into converted type of paper. In both instances, the products remained articles made out of paper and were not exigible under Item 17 of the First Schedule to the Central Excises and Salt Act, 1944. en-us Fri, 08 Sep 1972 00:00:00 +0530 Wed, 28 Oct 2020 13:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291104 For excise purposes, a process on duty-paid paper amounts to manufacture only if it produces a new, marketable article with a distinct name, character or use. Applying gum to one side of paper in making gummed tapes did not create gummed paper known to the market as such, and printing designs, monograms, labels or descriptions on duty-paid wrapping paper did not turn it into converted type of paper. In both instances, the products remained articles made out of paper and were not exigible under Item 17 of the First Schedule to the Central Excises and Salt Act, 1944. Case-Laws Central Excise Fri, 08 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291104