https://www.taxtmi.com/caselaws?id=40809 Treating kraft paper with bitumen did not create a new excisable product because the essential character, name, character and use of the paper remained unchanged. On that basis, bitumenised waterproof paper was not regarded as manufacture of a new kind of paper for entry 17(2) of the First Schedule to the Central Excises and Salt Act, 1944. The proposed levy was also considered unsustainable because kraft paper and bitumen had already suffered excise duty, and a further levy would amount to double taxation. The notification dated 27-5-1976 was therefore held invalid as applied to the product. en-us Wed, 27 Aug 1980 00:00:00 +0530 Sat, 15 May 2010 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40809 Treating kraft paper with bitumen did not create a new excisable product because the essential character, name, character and use of the paper remained unchanged. On that basis, bitumenised waterproof paper was not regarded as manufacture of a new kind of paper for entry 17(2) of the First Schedule to the Central Excises and Salt Act, 1944. The proposed levy was also considered unsustainable because kraft paper and bitumen had already suffered excise duty, and a further levy would amount to double taxation. The notification dated 27-5-1976 was therefore held invalid as applied to the product. Case-Laws Central Excise Wed, 27 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40809