https://www.taxtmi.com/caselaws?id=109881 Slitting imported crape paper into narrower strips for marketing as masking tape does not amount to manufacture where the applicable chapter note treats slitting or cutting as manufacture only for thermal paper. The imported material was not thermal paper, and the show cause notice did not allege otherwise. Classification as dutiable paper or paperboard articles based on width could not be sustained on that unalleged basis. Consequently, the proposed classification and duty demand were unsustainable, and relief was granted to the assessee. en-us Thu, 12 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109881 Slitting imported crape paper into narrower strips for marketing as masking tape does not amount to manufacture where the applicable chapter note treats slitting or cutting as manufacture only for thermal paper. The imported material was not thermal paper, and the show cause notice did not allege otherwise. Classification as dutiable paper or paperboard articles based on width could not be sustained on that unalleged basis. Consequently, the proposed classification and duty demand were unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109881