1997 (1) TMI 89 - SCH - Central Excise

Summary

The Supreme Court clarified that teleprinter rolls made from duty-paid printing paper do not attract additional excise duty under Tariff Item 17(1). The court directed that no further excise duty is payable in such cases. The matter of refund is to be handled in accordance with the judgment in Mafatlal Industries v. Union of India. The appeals were disposed of with no costs.