Manufacture: tariff reclassification on cutting and slitting can trigger a fresh excise liability when product entry changes. Whether cutting and slitting duty-paid imported jumbo rolls constitutes manufacture hinges on tariff reclassification: if the resultant goods remain within the same sub-heading (x-ray films 3702.10; graphic art films 3702.90; sensitised photographic paper 3703.10) the process is not manufacture, but if the operation yields goods falling under a different tariff entry (e.g., conversion to plates/flat films under 3701.10/3701.90) the process is treated as manufacture, attracting duty and permitting Modvat where applicable.