https://www.taxtmi.com/caselaws?id=42366 The court dismissed the writ petition challenging the excise duty notification on polythene lined kraft paper and waxed kraft paper, upholding that the production process constituted manufacturing under the Central Excises and Salt Act, 1944. The court relied on previous judgments, particularly East Coast Papers, to determine the classification of the products under the tariff item. Despite the petitioner's argument for alignment with a different judgment, the court emphasized consistency in interpreting similar cases and allowed the petitioner to make representations to the authorities for further consideration without costs awarded. en-us Fri, 22 Jul 1988 00:00:00 +0530 Thu, 10 Jun 2010 17:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42366 The court dismissed the writ petition challenging the excise duty notification on polythene lined kraft paper and waxed kraft paper, upholding that the production process constituted manufacturing under the Central Excises and Salt Act, 1944. The court relied on previous judgments, particularly East Coast Papers, to determine the classification of the products under the tariff item. Despite the petitioner's argument for alignment with a different judgment, the court emphasized consistency in interpreting similar cases and allowed the petitioner to make representations to the authorities for further consideration without costs awarded. Case-Laws Central Excise Fri, 22 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42366