https://www.taxtmi.com/caselaws?id=98395 Mechanical cutting, slitting, rewinding and packing of duty-paid jumbo rolls of tissue paper into facial tissues, napkins and tissue rolls did not amount to manufacture under Section 2(f) of the Central Excise Act. The processed goods retained the same essential character as tissue paper and did not acquire a new name, character, end-use or commercial identity. The absence of any specific section note or chapter note deeming the activity to be manufacture was significant, and separate tariff classification of the smaller products was not sufficient by itself to create excisability. en-us Fri, 10 Nov 2000 00:00:00 +0530 Fri, 07 Jun 2019 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98395 Mechanical cutting, slitting, rewinding and packing of duty-paid jumbo rolls of tissue paper into facial tissues, napkins and tissue rolls did not amount to manufacture under Section 2(f) of the Central Excise Act. The processed goods retained the same essential character as tissue paper and did not acquire a new name, character, end-use or commercial identity. The absence of any specific section note or chapter note deeming the activity to be manufacture was significant, and separate tariff classification of the smaller products was not sufficient by itself to create excisability. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98395