https://www.taxtmi.com/caselaws?id=43672 Waxing plain or printed base paper is treated as manufacture when the process gives the goods a distinct commercial identity, character and use. Applying the established test of whether a new and different article emerges in trade, wax paper is regarded as a separate excisable product even though it falls under the same tariff entry as the base paper. The operative effect is that duty remains lawfully leviable on the processed wax paper, and refund claims based on the absence of manufacture fail. en-us Wed, 15 Sep 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43672 Waxing plain or printed base paper is treated as manufacture when the process gives the goods a distinct commercial identity, character and use. Applying the established test of whether a new and different article emerges in trade, wax paper is regarded as a separate excisable product even though it falls under the same tariff entry as the base paper. The operative effect is that duty remains lawfully leviable on the processed wax paper, and refund claims based on the absence of manufacture fail. Case-Laws Central Excise Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43672