https://www.taxtmi.com/caselaws?id=51851 The Tribunal ruled in favor of the Appellants, stating that the printing and slitting processes of cork tipping base paper into printed cork tipping cigarette paper did not result in the creation of a new commodity. The Tribunal found no substantial change in the product after these processes, aligning with the decision in the Lakshmi Packaging (P) Ltd. case. As a result, the impugned orders were set aside, and the appeals were allowed based on the precedent established in the Lakshmi Packaging (P) Ltd. case. en-us Thu, 13 Mar 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51851 The Tribunal ruled in favor of the Appellants, stating that the printing and slitting processes of cork tipping base paper into printed cork tipping cigarette paper did not result in the creation of a new commodity. The Tribunal found no substantial change in the product after these processes, aligning with the decision in the Lakshmi Packaging (P) Ltd. case. As a result, the impugned orders were set aside, and the appeals were allowed based on the precedent established in the Lakshmi Packaging (P) Ltd. case. Case-Laws Central Excise Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51851