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<h1>Appellate Collector's decision set aside in Govt of India v. [Petitioners], cutting duty paid paper not manufacturing process.</h1> The Appellate Collector's decision was set aside in the case of Government of India v. [Petitioners], where it was held that cutting duty paid paper to ... Paper - Rolls of paper - Cutting to size is not manufacture The judgment in the case of Government of India v. [Petitioners] held that cutting duty paid paper to size does not amount to a process of manufacture. The Appellate Collector's decision was set aside, and the revision application was allowed. (Citation: 1982 (1) TMI 63 - GOVERNMENT OF INDIA)
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