Manufacture - cutting and slitting of imported self-adhesive ...
Cutting and slitting imported self-adhesive film and paper is not manufacturing; tariff classification demand dismissed.
June 20, 2015
Case Laws Central Excise AT
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 the said product was obtained by the process of manufacturing - Demand set aside - AT
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