https://www.taxtmi.com/caselaws?id=42770 Lamination of duty-paid kraft paper with polyethylene is treated as manufacture because it produces a distinct, marketable article known as laminated kraft paper. Under excise law, manufacture includes a process that brings into existence goods with a separate character and identity, even if the base material was already duty paid. The fact that the finished product may fall within the same tariff entry does not prevent it from being separately identifiable for excise purposes. The resulting laminated kraft paper is therefore liable to excise duty. en-us Mon, 06 Aug 1990 00:00:00 +0530 Mon, 27 Oct 2025 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42770 Lamination of duty-paid kraft paper with polyethylene is treated as manufacture because it produces a distinct, marketable article known as laminated kraft paper. Under excise law, manufacture includes a process that brings into existence goods with a separate character and identity, even if the base material was already duty paid. The fact that the finished product may fall within the same tariff entry does not prevent it from being separately identifiable for excise purposes. The resulting laminated kraft paper is therefore liable to excise duty. Case-Laws Central Excise Mon, 06 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42770