https://www.taxtmi.com/caselaws?id=96235 Cutting jumbo aluminium foil rolls into smaller lengths, rewinding them on cardboard cores and repacking them as home foil was held not to create a new commercially distinct product, so the process did not amount to manufacture under the Central Excise Act and did not attract duty. Chapati wrap was treated as a separate commodity with an independent commercial identity from aluminium foil and paper, so its correct classification, along with consequential duty, confiscability, penalty and interest, required fresh adjudication in accordance with law and natural justice. en-us Thu, 21 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96235 Cutting jumbo aluminium foil rolls into smaller lengths, rewinding them on cardboard cores and repacking them as home foil was held not to create a new commercially distinct product, so the process did not amount to manufacture under the Central Excise Act and did not attract duty. Chapati wrap was treated as a separate commodity with an independent commercial identity from aluminium foil and paper, so its correct classification, along with consequential duty, confiscability, penalty and interest, required fresh adjudication in accordance with law and natural justice. Case-Laws Central Excise Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96235