1998 (2) TMI 309

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..... ondent. [Order per : P.C. Jain, Member (T)]. The short question involved in the present case is whether Paper manufactured by the appellant firm from waste and scrap of paper (uncoated), would be treated as Kraft Paper in terms of Central Excise Tariff Act, 1985. The authorities below, however, found that it cannot be termed as Kraft Paper calling for its classification under Tariff He .....

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..... ctured by them is from the waste of Kraft Paper and therefore, no new product comes into existence. It is an activity undertaken by the appellant firm on which no duty liability arises. 4. We are unable to accede to this submission of the learned Consultant, Shri K.K. Bhattacharya for the appellant firm. Waste Paper even being of Kraft Paper cannot be termed as Kraft Paper and therefore, we cann .....

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