This paper and paper board are used as inputs and companytinue to be paper and paper board when they appear as waste scrap parings.
Charging of duty tantamounts to charging of duty on the same product twice.
Background facts in a nutshell are as follows During investigation of the accounts of M s Wimco Ltd. Bareilly, it transpired that the respondent was using paper and paper board for the manufacture of printed paper board boxes.
By the impugned judgment dated 28.11.2001 CEGAT allowed the appeal filed by the respondent holding that waste scrap parings of paper board which are generated during the process of manufacture of paper and paper board is numberhing new, distinct in name, character and use for the purpose of levy of duty.
Dr. ARIJIT PASAYAT, J. Challenge in this appeal is to the order passed by the Customs Excise and Gold Control Appellate Tribunal, New Delhi in short the CEGAT .
