<h1>Supreme Court Confirms Cutting and Slitting Steel Sheets or Films is Not Manufacturing Under Central Excise Tariff.</h1> The issue of whether cutting and slitting steel sheets or polyester films for lamination constitutes manufacturing has been resolved. Initially, a circular from 2001 suggested that if the process resulted in a product classified under a different tariff sub-heading, it would be considered manufacturing. However, a 2005 circular, following a Delhi High Court ruling and subsequent Supreme Court dismissal of an appeal, clarified that these processes do not amount to manufacturing. The Supreme Court's decision has settled the matter, confirming that such activities are not classified as manufacturing under the Central Excise Tariff.