https://www.taxtmi.com/caselaws?id=41248 Duty-paid tissue paper used to interleave and cut aluminium foils was treated as retaining its separate identity and not emerging as a new and distinct excisable commodity, so no further excise levy could be imposed. The text also states that levying duty again on the same article would amount to impermissible double taxation. Notification No. 155/72 was confined to aluminium foils merely cut, embossed or perforated after duty payment and did not extend to tissue paper used as interleaving material, so exemption could not be claimed for the tissue paper. On that basis, the demand for further excise duty was described as unsustainable. en-us Tue, 05 May 1981 00:00:00 +0530 Mon, 31 May 2010 16:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41248 Duty-paid tissue paper used to interleave and cut aluminium foils was treated as retaining its separate identity and not emerging as a new and distinct excisable commodity, so no further excise levy could be imposed. The text also states that levying duty again on the same article would amount to impermissible double taxation. Notification No. 155/72 was confined to aluminium foils merely cut, embossed or perforated after duty payment and did not extend to tissue paper used as interleaving material, so exemption could not be claimed for the tissue paper. On that basis, the demand for further excise duty was described as unsustainable. Case-Laws Central Excise Tue, 05 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41248