Exemption Clarified: Paper Manufacture Not Exempt if Pulp Lifting Isn't Done by Hand Under Central Excise Rules.

Manufacture of paper / paper board - Principal Process of lifting of pulp is done by hand or not - To extend the benefit of exemption notification, only the Principal Process of lifting of pulp by hand would be looked into - Therefore, the benefit of the exemption notification cannot be denied to the appellants, as the liquid with pulp fibres is pumped from the pulpier to storage tanks through pipe lines. .....

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