https://www.taxtmi.com/caselaws?id=48677 Lamination and bituminisation of kraft paper were treated as manufacture because the processes produced a distinct, marketable commodity with a different character, name and use, so duty applied under the relevant paper tariff entry. The demand against the bituminised paper manufacturer was also upheld as not time-barred, since non-disclosure in the classification list was treated as sufficient suppression to sustain action under Rule 9. On exemption, the relevant notifications were construed together and set-off was required to be applied before slab exemption, limiting the relief to what had already been allowed administratively. en-us Tue, 18 Feb 1986 00:00:00 +0530 Thu, 02 Nov 2023 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48677 Lamination and bituminisation of kraft paper were treated as manufacture because the processes produced a distinct, marketable commodity with a different character, name and use, so duty applied under the relevant paper tariff entry. The demand against the bituminised paper manufacturer was also upheld as not time-barred, since non-disclosure in the classification list was treated as sufficient suppression to sustain action under Rule 9. On exemption, the relevant notifications were construed together and set-off was required to be applied before slab exemption, limiting the relief to what had already been allowed administratively. Case-Laws Central Excise Tue, 18 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48677