1988 (10) TMI 205

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....ri Sridharan, CA, for the Respondents. [Order per: S. Kalyanam, Member (J)].  - This appeal has been filed by the Collector of Central Excise, Guntur against the order of the Collector of Central Excise (Appeals), Madras dated 6-2-1985. The short question that arises for consideration in the present appeal is whether the duty paid kraft paper laminated with Polyethylene resulting in 'Po....

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....d by the ratio of the ruling of this Tribunal in the case of Collector of Central Excise, Hyderabad v. Uma Laminated Products (P) Ltd., reported in 1984 (17) E.L.T. 187, in which the Tribunal has taken the view that polyethylene coated sandwiched paper made from duty paid kraft paper constitutes 'manufacture' and liable to duty under the same Tariff Item. It was urged that the Tribunal rendered th....

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.... kraft paper by bitumen, kraft paper does not lose its essential character as kraft paper. The learned Counsel also placed reliance on some rulings of the Special Bench of this Tribunal. 4. We have carefully considered the submissions made before us. We note that the view of the Bombay High Court in the case of New Shakti Dye Works holding that the process of treatment of paper amounts to 'manu....

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.... "16. The Tribunal in Kores (India) Ltd., Thane v. Collector of Central Excise, Thane (supra) expressed the view that carbon would fall under Item 17(2) of the Tariff Items relying on ISI specifications. There was authority of the Indian Standards Institute's publication "Glossary of Terms used in Paper Trade and Industry" - IS : 4661. In view of the facts as appeared in paragraph 14 of the Tribu....