https://www.taxtmi.com/caselaws?id=87704 Notification No. 53/88 was construed strictly: exemption for films under Heading 39.20 applied only where the input goods themselves fell within Headings 39.01 to 39.15 and had suffered duty or countervailing duty, so the benefit was denied where that condition was not met. Conversion of plain plastic film into flexible metallised or laminated film was treated as manufacture because the tariff recognised these processed films as distinct commercial products under separate sub-headings, and no material showed that the process did not create a new excisable product. The departmental appeal succeeded and the assessee's claimed exemption was disallowed. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87704 Notification No. 53/88 was construed strictly: exemption for films under Heading 39.20 applied only where the input goods themselves fell within Headings 39.01 to 39.15 and had suffered duty or countervailing duty, so the benefit was denied where that condition was not met. Conversion of plain plastic film into flexible metallised or laminated film was treated as manufacture because the tariff recognised these processed films as distinct commercial products under separate sub-headings, and no material showed that the process did not create a new excisable product. The departmental appeal succeeded and the assessee's claimed exemption was disallowed. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87704