https://www.taxtmi.com/caselaws?id=43858 The Supreme Court overturned the High Court's decision, ruling that backing duty paid aluminum foil with paper does constitute the manufacture of a new and commercially distinct article. The absence of a counter-affidavit was not determinative, and the crucial factor is whether a new commercial article emerges. The court emphasized the need for evidence to establish the transformation of goods into a distinct article. The appellant's argument that the new article should not be subject to duty under the same tariff item was rejected. The case was remitted for fresh disposal with directions for both parties to present relevant material and bear their own costs. en-us Thu, 07 Jan 1993 00:00:00 +0530 Mon, 18 Sep 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43858 The Supreme Court overturned the High Court's decision, ruling that backing duty paid aluminum foil with paper does constitute the manufacture of a new and commercially distinct article. The absence of a counter-affidavit was not determinative, and the crucial factor is whether a new commercial article emerges. The court emphasized the need for evidence to establish the transformation of goods into a distinct article. The appellant's argument that the new article should not be subject to duty under the same tariff item was rejected. The case was remitted for fresh disposal with directions for both parties to present relevant material and bear their own costs. Case-Laws Central Excise Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43858