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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