https://www.taxtmi.com/caselaws?id=45218 Tariff Item 17 covered paper and paper board, including straw board, without distinguishing between single ply, double ply, triple ply or multiple ply forms. Single ply straw board used captively in the same factory to manufacture multiple ply straw board did not become a commercially distinct commodity, so no second excise levy arose on that captive use. The scope of Rule 49(4) and Rule 9 of the Central Excise Rules was unnecessary to examine because the tariff classification itself was determinative. Excise duty was therefore not leviable on the single ply straw board used in the further manufacture of multiple ply straw board. en-us Tue, 17 Aug 1999 00:00:00 +0530 Thu, 16 Apr 2020 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45218 Tariff Item 17 covered paper and paper board, including straw board, without distinguishing between single ply, double ply, triple ply or multiple ply forms. Single ply straw board used captively in the same factory to manufacture multiple ply straw board did not become a commercially distinct commodity, so no second excise levy arose on that captive use. The scope of Rule 49(4) and Rule 9 of the Central Excise Rules was unnecessary to examine because the tariff classification itself was determinative. Excise duty was therefore not leviable on the single ply straw board used in the further manufacture of multiple ply straw board. Case-Laws Central Excise Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45218