TMI Blog1988 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - This appeal has been filed by the Collector of Central Excise, Guntur against the order of the Collector of Central Excise (Appeals), Madras dated 6-2-1985. The short question that arises for consideration in the present appeal is whether the duty paid kraft paper laminated with Polyethylene resulting in Polyethylene laminated kraft paper would amount to manufacture and excisable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Hyderabad v. Uma Laminated Products (P) Ltd., reported in 1984 (17) E.L.T. 187, in which the Tribunal has taken the view that polyethylene coated sandwiched paper made from duty paid kraft paper constitutes manufacture and liable to duty under the same Tariff Item. It was urged that the Tribunal rendered the above ruling following the ratio of the Bombay High Court in the case of New Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper. The learned Counsel also placed reliance on some rulings of the Special Bench of this Tribunal. 4. We have carefully considered the submissions made before us. We note that the view of the Bombay High Court in the case of New Shakti Dye Works holding that the process of treatment of paper amounts to manufacture for the purpose of excise duty has been affirmed by the Supreme Court in Em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (supra) expressed the view that carbon would fall under Item 17(2) of the Tariff Items relying on ISI specifications. There was authority of the Indian Standards Institute s publication Glossary of Terms used in Paper Trade and Industry" - IS : 4661. In view of the facts as appeared in paragraph 14 of the Tribunal s judgment in Kores (India) Ltd., Thane v. Collector of Central Excise, Thane (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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