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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Manufacture - on coating uncoated paper, an article with ...


Coating Paper Doesn't Change Its Character: Not Considered Manufacturing, No New Article Created Under Trade Rules.

April 17, 2015

Case Laws     Central Excise     SC

Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use and therefore no manufacturing process was involved when uncoated printing and writing paper is coated. - SC

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