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1. Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to...

2. Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the...

3. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

4. Taxability - Sales of cut / sized Silver Oak grown as shade trees in the Tea Estates - It is not the case of the Revenue that the growth of Silver Oak is wild or...

5. Manufacture - legislature did not intend to treat cutting and slitting of jumbo rolls of products falling under 4811 and 8546, to smaller sizes so as to make them...

6. Mere cutting of the lengthy conveyor belt into smaller sizes would not amount to manufacture, ipso facto, unless it is shown that as a result of the said cutting, it was...

7. Claim of exemption for manufacture of corrugated tray /pads - the product in question are product of corrugated paper and corrugated paper board and these are also used...

8. Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry...

9. Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that...

10. Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured - The traditionally Papad has been prepared manually, in round shape....

11. The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5%

12. Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - the product “different shapes and sizes Papad” is...

13. Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels...

14. Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in...

15. Classification of goods - rate of GST - supply of tissue papers - It is clearly evident from the description that GST rate of 12% is applicable only to Uncoated paper...