1998 (11) TMI 174

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..... der per : J.H. Joglekar, Member (T)]. - The assessee in this case purchased hard board from the market as also decorative papers. They pasted the papers on the board and cleared it. The department's allegation was that this amounted to manufacture in terms of Section 2(f) of the Central Excise Act, 1944 and that duty was once again payable. The plea of the assessee was that the tariff heading di .....

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..... e not present. 3. We have carefully considered the submissions and have seen the chapter note on which reliance has been placed by the Commissioner. In terms of the chapter note the classification of the board could not change even if the board was pasted with paper. The revenue has claimed that this process gave rise to a product commercially separately known. However, we observe that neith .....

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