https://www.taxtmi.com/caselaws?id=110485 The SC allowed the appeals, holding the product does not fall under Item No. 35 because it was not produced out of goods under Headings 39.01-39.15; laminating, metallising or lacquering pre-purchased film did not constitute manufacture. The Court found no evidence of manufacture, faulted the Assistant Collector for failing to decide the point, and reiterated that the burden to prove manufacture lies on Revenue. Consequently, the appellants are not liable to pay duty and prior orders were set aside. en-us Thu, 12 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110485 The SC allowed the appeals, holding the product does not fall under Item No. 35 because it was not produced out of goods under Headings 39.01-39.15; laminating, metallising or lacquering pre-purchased film did not constitute manufacture. The Court found no evidence of manufacture, faulted the Assistant Collector for failing to decide the point, and reiterated that the burden to prove manufacture lies on Revenue. Consequently, the appellants are not liable to pay duty and prior orders were set aside. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110485