( 1 ) A common question arises in this Writ Appeal and the writ petition, viz. , whether bituminised water proof paper produced by the petitioners is liable to excise duty under Tariff Item 17 (2) of the Central Excises and Salt Act, 1944. Bituminised water-proof paper is prepared by coating one side of the kraft paper with bitumin, to make it more durable and strong for the purpose of packaging. Sometimes, two kraft paper are bonded together with bitumin. It is admitted that the kraft paper used for the purpose, has already suffered duty, and so has the bitumin used for the purpose. The question is, whether the bituminised waterproof paper produced by the petitioners is a new commodity, and liable to duty afresh ? In other words, the question is whether the process employed for preparing bituminised water-proof paper, involves manufacture ? It is the common case of both the parties before us that, unless the process employed by the petitioners amounts to manufacture no duty is leviable. It may be noticed that the kraft paper used for the purpose, is used only for wrapping or packaging. The process employed for preparing this paper is stated in the counter-affidavi