https://www.taxtmi.com/caselaws?id=41561 Coating or bonding kraft paper with bitumin to improve strength and durability did not create a new commodity with a distinct name, character or use. The essential identity and packaging use of the paper remained unchanged, and mere enhancement in durability was insufficient to amount to manufacture. Because Tariff Item 17(2) already covered paper subjected to such treatments, the bituminised waterproof paper could not be treated as a separately specified excisable product or moved to the residuary item. en-us Thu, 25 Oct 1984 00:00:00 +0530 Fri, 04 Jun 2010 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41561 Coating or bonding kraft paper with bitumin to improve strength and durability did not create a new commodity with a distinct name, character or use. The essential identity and packaging use of the paper remained unchanged, and mere enhancement in durability was insufficient to amount to manufacture. Because Tariff Item 17(2) already covered paper subjected to such treatments, the bituminised waterproof paper could not be treated as a separately specified excisable product or moved to the residuary item. Case-Laws Central Excise Thu, 25 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41561