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TMI Blog1999 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... o obtain smaller size foils of 0.3 m width and 9 m length, and thereafter winding these on a suitable roll and packing the same as `house foil' amounts to manufacture or not? 3. Heard Shri K.K. Anand, ld. Advocate for appellants and Shri M.P. Singh, ld. DR. 4. Ld. Advocate submits that the aforementioned process amounts to manufacture for the following reasons : A. The process is not confined to mere slitting or cutting of jumbo rolls of aluminium foils. Instead, the foils are cut to shape, that is as per the desired width and length and are then rewound and packed. Thus the process is involving the activities which are more than mere slitting and cutting of Jumbo rolls. B. The Jumbo rolls of aluminium foils are obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar activity of slitting and cutting of jumbo rolls of Video Magnetic Tapes into pancakes was held to amount to manufacture. He also cites the case of Electronics Mechanicals Industries v. CCE as in 1995 (76) E.L.T. 309 (Tri.) wherein it was held that slitting of jumbo rolls of audio tapes into tapes of narrower width not exceeding 6.5 mm amounts to manufacture because a new marketable product has come into existence. 5. Ld. JDR on the other hand submits that there are a plethora of case law which have held that mere cutting and slitting of paper or graphic films would not amount to manufacture. He submits that the process of cutting and slitting is obviously to make smaller dimensions in terms of width as well as length. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product that emerges is one which is cut to shape and size of about 0.3 m width and 9m length and have been packed and marketed as 'house foils'. This house foil has a distinct identity in the market of its own for the simple reason that any buyer - whether it be individual or hotel or rest-aurant is a consumer of such house foils for their own purpose. The market recognises the product as house foil sold to the buyer. Therefore, we find that the product which has emerged has clearly a distinct and a new identity which is quite different from the aluminium foil jumbo rolls from this product is ultimately produced. We find that this very test of whether the process results in goods of new identity has been applied in the case of Electro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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