1998 (11) TMI 650

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..... arma, Member (T) This appeal arises out of the order of Collector of Central Excise (Appeals). In this appeal, the learned Collector (Appeals) held that merely cutting it into smaller rolls would not change its end use or identity. 2. The facts of the case are that the appellants are cutting jumbo rolls. The department alleged that after slitting, the goods fall for classification under Hea .....

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..... ring for the appellants submits that a new article emerges when the jumbo roll is cut into smaller thermal papers. He submits that by the process of cutting, an articles emerges and therefore, the resultant product is classifiable under sub-heading 4823.90. He submits that the decision of the Tribunal in the case of Relco Paper Products [1989 (40) E.L.T. 435 (Tribunal)] which holds that slitting a .....

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..... had before it, the case pertaining to the period when old tariff was existing but what the Tribunal decided was about manufacture. We also note that in the case of Systems Packaging, identical facts were before the Tribunal when the Tribunal held that slitting of jumbo rolls into smaller rolls does not amount to manufacture. Following the decision in these two cases, we hold that slitting of jumb .....

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