UNION OF INDIA vs BABUBHAI NYLCHAND MEHTA

The Supreme Court held that the process of coating and lamination applied by the company resulted in the manufacture of new goods, thus making them liable for excise duty under Central Excise Tariff Item No. 17(2). The Court followed the precedent set in Laminated Packings (P) Ltd. v. Collector of Central Excise, Guntur, [1990] Vol. 4 SCC 51, affirming that laminated papers are distinct and identifiable goods in the market. The appeal was allowed, confirming the imposition of excise duty.