https://www.taxtmi.com/caselaws?id=44576 Teleprinter rolls made from printing and writing paper that had already borne duty were treated as not liable to further excise duty under Tariff Item 17(1). The controversy was not examined on merits because the Central Board of Excise and Customs had already clarified that such rolls would not suffer additional duty when manufactured from duty-paid paper. On that basis, no further adjudication was considered necessary, and the operative position stated was that no additional excise duty applied. en-us Wed, 22 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 10:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44576 Teleprinter rolls made from printing and writing paper that had already borne duty were treated as not liable to further excise duty under Tariff Item 17(1). The controversy was not examined on merits because the Central Board of Excise and Customs had already clarified that such rolls would not suffer additional duty when manufactured from duty-paid paper. On that basis, no further adjudication was considered necessary, and the operative position stated was that no additional excise duty applied. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44576