1998 (1) TMI 225

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..... va, Member (J)]. The issue involved in this case is whether slitting of jumbo rolls into smaller rolls of required size amounts to manufacture or not. 2. Heard both sides. According to the department the jumbo rolls of sensitised polyester films are cut and slit into the required size and packed under special light condition so as to make them fit for marketing for the consumers.These cut .....

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..... from the case referred to above and submitted that since the item, in question, was cut into required size under special light condition to make them fit for marketing, the item is excisable. 5. We have carefully considered the matter. In the case of Northern Plastics Ltd. (supra), it was held that cutting, slitting and packing from jumbo rolls does not amount to manufacture. It was also observ .....

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