https://www.taxtmi.com/caselaws?id=74093 The Tribunal upheld the decision of the Collector of Central Excise (Appeals) that the process of cutting jumbo rolls into strips does not amount to manufacture under the Central Excises and Salt Act, 1944. It was determined that this process does not result in the emergence of a new product with distinct characteristics, name, and use, and therefore, no fresh duty is chargeable. The Tribunal dismissed the appeal, citing that the legal precedents provided were not directly applicable due to post-1976 amendments in the Tariff Item. en-us Tue, 03 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74093 The Tribunal upheld the decision of the Collector of Central Excise (Appeals) that the process of cutting jumbo rolls into strips does not amount to manufacture under the Central Excises and Salt Act, 1944. It was determined that this process does not result in the emergence of a new product with distinct characteristics, name, and use, and therefore, no fresh duty is chargeable. The Tribunal dismissed the appeal, citing that the legal precedents provided were not directly applicable due to post-1976 amendments in the Tariff Item. Case-Laws Central Excise Tue, 03 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74093