Whether laminated non-woven fabrics manufactured out of duty paid non-woven fabrics are again dutiable under Chapter heading 56.03 of the Central Excise Tariff Act, 1985

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....f the Central Excise Tariff Act, 1985 Circular No. 5/91-CX-l Dated 3-4-1991 [From F.No. 56/l/91-CX-l] Government of India Central Board of Excise & Customs New Delhi Subject : Whether laminated non-woven fabrics manufactured out of duty paid non-woven fabrics are again dutiable under Chapter heading 56.03 of the Central Excise Tariff Act, 1985. A doubt has been raised as to....

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....d be liable to duty provided there is emergence of a distinct commodity commercially known as such having different character, use and name. The basis for such a view is that the raw materials undergo a process of manufacture as defined under Section 2(f) of Central Excises and Salt Act, 1944. In the instant case, the position obtaining is that, on conversion of raw material into finished product ....