1990 (1) TMI 257

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....tian, Advocate , for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The Collector of Central Excise, Baroda has preferred this appeal against the order of the Collector of Central Excise (Appeals) Bombay issued on 24-3-1986 by which he had allowed the appeal of the respondents before him by holding that Bituminised waterproof paper manufactured by the respondents is not liab....

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....Departmental Representative submitted that the issue of assessability to duty of bituminised waterproof paper is now well settled by the Larger Bench decision of this Tribunal in the case of Guardian Plasticote Ltd. v. Collector of Central Excise, Calcutta -1986 (24) E.L.T. 542 (Tribunal) wherein the Tribunal, after detailed consideration of the Tariff Item 17 and going into the pronouncement on t....

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....d that the process of bituminisation of kraft paper would not amount to a process of manufacture. The learned counsel pointed out that this decision of the Bombay High Court was subsequent to the Larger Bench decision in which the High Court had also taken note of the Empire Industries case decided by the Supreme Court. 4. We have carefully considered the submissions made by the learned Departm....

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....stinctive name, character and use had emerged and that if this question is answered in the affirmative, the process would have to be classified as manufacture within the meaning of the Central Excises & Salt Act. The Larger Bench also noted that in the Paper Trade Manual (Paper and allied trade Hand Book) by Raghunath Dutt & Sons (P) Ltd. that paper is generally classified according to uses to whi....