2004 (2) TMI 230

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..... retention of the file here for which DR has no objection. Accordingly registry is directed to retain the file here. 2. After hearing for some time with reference to the stay petition, we felt that the matter itself can be disposed of on the limited issue. Hence the amount required to be deposited for the purpose of hearing the appeal was dispensed with and appeals were taken up for regular hear .....

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..... Thus cutting into narrower widths of metalised polyester film by Jalpac India Ltd., and Garware Polyester Ltd., has been held to be manufacture because this is the process that is required for making the final product (zari or other decorative articles). The process of cutting into smaller sheets of laminated plastics by Rajpurohit GMP India Ltd., has been held to be manufacture because the ultim .....

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..... There has been a failure here to apply the test of emergence of new commodity. Sticking together at the edges of two smaller sheets polyester again would not amount to manufacture. It does not result in the emergence of the pouch. The product if it can be so called having three edges cannot fulfil the functions of a pouch, of holding something. It continues to be a sheet." 5. Shri Narasimha Mur .....

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