https://www.taxtmi.com/caselaws?id=54788 Coating and lamination of duty-paid paper, together with dilution and branding of purchased chemicals, were treated as manufacture because the processes produced commercially distinct goods with a different character and use. Bags made out of coated paper were held outside the scope of Notification No. 18/95-CE, as the exemption covered cartons, boxes, containers and cases made out of corrugated paper and paperboard, and could not be extended beyond its express terms. The departmental classification was therefore sustained and the claimed exemption denied. en-us Tue, 08 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54788 Coating and lamination of duty-paid paper, together with dilution and branding of purchased chemicals, were treated as manufacture because the processes produced commercially distinct goods with a different character and use. Bags made out of coated paper were held outside the scope of Notification No. 18/95-CE, as the exemption covered cartons, boxes, containers and cases made out of corrugated paper and paperboard, and could not be extended beyond its express terms. The departmental classification was therefore sustained and the claimed exemption denied. Case-Laws Central Excise Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54788