Manufacture for excise: cutting, slitting and perforation of duty-paid jumbo film rolls not treated as manufacture. The Ministry, after consultation with the Comptroller and Auditor General, directs that cutting, slitting, repacking and perforation of duty-paid imported jumbo rolls of sensitised photographic paper and cinematographic, graphic art, industrial and medical x-ray films do not amount to manufacture for central excise assessment, and advises enforcement of these guidelines in assessment of such goods.