Handmade biris remain unmanufactured with machines when only labels or wrappers are machine-processed by job workers.

Handmade labelled biris rolled manually from tendu leaves do not become biris manufactured with the aid of machines merely because labels or wrappers are cut and printed by job workers using machines. The decisive factor is that the biris themselves remain handrolled, while machine use is confined to packing materials; on that basis, the Board's circular dated 6-12-2006 was treated as confirming that such ancillary machine use does not alter the character of the product. The distinction from the cited fireworks precedent was accepted because machine use there related to manufacture of the product itself. The departmental appeals accordingly failed.

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Issues: Whether handmade labelled biris, rolled manually from tendu leaves, become biris manufactured with the aid of machines merely because the paper used for labels or wrappers is cut and printed by job workers using machines.

Analysis: The biris themselves were admittedly handrolled, and the machine use was confined to the preparation of packing materials by job workers. The Board's circular dated 6-12-2006 clarified that such use of machines in making labels or wrappers does not alter the character of the biris as goods manufactured without the aid of machines. The distinction drawn from the cited fireworks precedent was accepted because that case concerned machine use in the actual manufacture of the product, unlike the present case.

Conclusion: The use of machines for preparing labels or wrappers by job workers does not make the biris biris manufactured with the aid of machines; the departmental appeals fail.

Ratio Decidendi: Machine use in the manufacture of packing materials by a job worker does not amount to manufacture of the principal hand-made product with the aid of machines when the product itself is otherwise made manually.

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