https://www.taxtmi.com/caselaws?id=88346 Slitting metallised polyester film into thin strips was treated as manufacture because the product obtained was man-made metallic yarn with a different name, use and character. The process was supported by the machine catalogue showing the slitter and winder were used to produce metallic yarn, and the earlier Supreme Court view in Vac Met Corpn. was relied on to confirm that slitting metallised sheets into metallic yarn constitutes manufacture. As man-made metallic yarn was specifically included in Item No. 18 of the Central Excise Tariff from 16-3-1972, the goods were classifiable under that specific entry rather than the general entry. en-us Thu, 05 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88346 Slitting metallised polyester film into thin strips was treated as manufacture because the product obtained was man-made metallic yarn with a different name, use and character. The process was supported by the machine catalogue showing the slitter and winder were used to produce metallic yarn, and the earlier Supreme Court view in Vac Met Corpn. was relied on to confirm that slitting metallised sheets into metallic yarn constitutes manufacture. As man-made metallic yarn was specifically included in Item No. 18 of the Central Excise Tariff from 16-3-1972, the goods were classifiable under that specific entry rather than the general entry. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88346