1981 (8) TMI 221 - CGOVT - Central Excise

Summary

The judgment upheld the classification of waxed paper under Tariff Item 17(2) of Central Excise Tariff, rejecting the petitioners' claim for classification under Tariff Item 68. The final product resulting from the process of manufacture was deemed to be waxed paper falling under Tariff Item 17(2).