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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
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• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        1993 (5) TMI 136 - AT - Central Excise

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        Metallising of polyester films is not manufacture under central excise law, so duty does not apply. Metallising of polyester or polyester films was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, because ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Metallising of polyester films is not manufacture under central excise law, so duty does not apply.

                            Metallising of polyester or polyester films was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, because the Tribunal followed its earlier ruling that metallising or lacquering of films does not create a new excisable product. On that basis, the activity was treated as outside the scope of central excise duty, the impugned order was set aside, and the appeal was allowed with consequential relief.


                            Issues: Whether metallising of polyester/polyester films amounts to manufacture liable to central excise duty.

                            Analysis: The appeal was pressed only on the question whether metallising of polyester/polyester films constituted manufacture. The Tribunal followed its earlier decision holding that metallising or lacquering of films does not amount to manufacture for the purposes of Section 2(f) of the Central Excises and Salt Act, 1944.

                            Conclusion: Metallising of polyester/polyester films does not amount to manufacture and is not liable to duty; the impugned order was set aside and the appeal was allowed with consequential relief.

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