1981 (11) TMI 177

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..... -Revision No. 774 of 1981
Central Excise
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Shri D.N. Mehta and D.N. Lal ORDER [Order per : S/Shri D.N. Mehta, Addl. Secretary and D.N. Lal, Joint Secretary]. - Government have carefully con .....

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..... of the base paper would therefore amount to a process of manufacture since a new and distinguishable product comes into existence, therefore the contention that no duty is leviable on the converted ty .....

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