2007 (4) TMI 483

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..... dvocate, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The appellants are an S.E.Z. Unit who have imported the various items of paper. After slitting the same into different sizes, they have exported part of it as allowed by the Development Commissioner. Part of it has been sold to the domestic tari .....

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..... ent to it which specifically allowed such process to be undertaken by them. They further state that the Development Commissioner with the full knowledge of what they are doing has allowed them to sell the slitted paper in the domestic tariff area under the EXIM Policy. He further states that under Board s Circular No. 314/30/97-CX, dated 6-5-1997, a liberal interpretation of the word, manufacture .....

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