2015 (8) TMI 1124 - SCH - Central Excise

Duty demand - Manufacturing activity - slitting of crape paper for making masking tape - Supreme Court declined to entertain the appeal as the duty impact is less than ₹ 2 lakhs. Appeal was filed by the Revenue against the decision of Tribunal 2003 (6) TMI 407 - CESTAT, MUMBAI , wherein Tribunal held that It is nowhere stated in the chapter sub-heading classifying the paper on the basis of the dimension of it namely width of the paper. Note 10(a) of the Chapter 48 mentions that process of slitting or cutting shall amount to manufacture in respect of thermal paper. Here admittedly imported material is not thermal paper. The show cause notice does not state that the product is of thermal paper. In the absence of such a claim in the show cause notice the entire action of department treating the activity is wrong.