1998 (1) TMI 225

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..... nt, for the Respondent. [Order per : G.A. Brahma Deva, 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 ma .....

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..... untering the arguments, attempted to distinguish the commodity 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 f .....

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..... ture. In this we find the period is from March, 1986 to 4-2-1988 prior to dated 5-9-1988 and since the issue has been considered and covered by the aforesaid decision, following the precedent, we accept the contention of the respondents that the item, in question, does not amount to manufacture. In the view we have taken, the appeal filed by the Deptt. is, hereby dismissed.
Case laws, Decision .....

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