TMI Blog1983 (6) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... e during the period relevant to the present appeals also. 3. The Department's representative stated that the appellants manufactured bituminised water proof paper by bonding together two layers of duty-paid kraft paper with the aid of power, that bituminised water proof paper was commercially a new product different from kraft paper, that, therefore, the water proofing and bonding process undertaken by them amounted to manufacture as per the principle laid down by the Supreme Court in DCM's case and duty was separately chargeable on bituminised water proof paper manufactured by the appellants. He maintained that there was no double taxation involved in this case as the appellants could have either taken pro-forma credit of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to refund of the duty which they had paid on bituminised water proof paper manufactured be them over and above the duty already paid on kraft paper used by them as the base. In order to facilitate an understanding of the issue, we reproduce below the description of item 17 of the Central Excise Tariff as it then stood: 17. Paper and paper board, all sorts (including pasteboard, mill-board, straw board, cardboard and corrugated board), in or in relation to the manufacture of which any process is ordinarily carried on which the aid of power : (1) Uncoated and coated printing and writing paper (other than poster paper) (2) Paper board and all other kinds of paper (including paper or paper boards) which have been subjected to var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could also be different if kraft paper and water proof paper were listed by name as two separate taxable products in item 17O as had been done for steel rods and steel wires in item 26AA(ia) In the absence of any such separate sub-entries or separate enumeration of distinct products by name in the same entry, all that item 17(2) meant was that duty as on paper board and paper (including the treated ones) ought to be paid. Such duty having already been paid on kraft paper under this very entry, the scheme of the entry did not warrant a second levy on the water proof paper prepared by bituminising and bonding the duty-paid kraft paper, even if water proof paper was commercially a different product. 6. As regards the argument of discriminat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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