1990 (5) TMI 119

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.... Shri S. Chakraborty, JDR, for the Respondent. [Order per : K.S. Venkataramani]. - These appeals are directed against the order dated nil passed by the Collector of Central Excise (Appeals), New Delhi upholding the order of Asstt. Collector of Central Excise, Ghaziabad-II dated 14-1-1982 and 26-10-1981. The appellants claimed refund on Central excise duty paid on bituminised craft paper o....

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.... hence not liable to duty under Item 17(2) of Central Excise Tariff. 3. The learned D.R., Shri Chakraborty, however, urged that the department's case is fully covered by the 5-Member Bench decision of the Tribunal in the case of Guardian Plasticote v. Collector of Central Excise, Calcutta reported in 1986 (24) E.L.T. 542 (Tribunal) wherein the Tribunal after detailed consideration of the issue ....

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....rcially known as a distinct and separate commodity having its own character, use and name, whether be it the result of one process or several processes, 'manufacture' takes place and liability to duty is attracted." The Tribunal had observed that the proper question would be whether by reason of the said process, another distinctive product having a distinctive name, character and use had emerg....

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....tions for each type of paper including a different specification for bituminised waterproof paper. The Tribunal had thereafter concluded that judged by the ratio of the decision laid down by the Supreme Court in the Empire Industries case, the process of bituminisation of kraft paper would also amount to manufacture of a new excisable commodity i.e. bituminised paper, the process of bituminisation....