https://www.taxtmi.com/caselaws?id=111148 Cutting and slitting imported jumbo rolls of adhesive plastic and aluminium foil were examined as to whether the activity amounted to manufacture for purposes of duty and penalty. The analysis noted that Chapter 48 contains a specific deeming provision treating slitting or cutting of thermal paper as manufacture, but no comparable provision was shown for Chapters 39 or 76. Relying on tribunal precedent that similar cutting and slitting activity does not amount to manufacture, the applicant was found to have a strong prima facie case. Waiver of pre-deposit of duty and penalty was granted, and recovery was stayed pending appeal. en-us Wed, 11 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 16:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111148 Cutting and slitting imported jumbo rolls of adhesive plastic and aluminium foil were examined as to whether the activity amounted to manufacture for purposes of duty and penalty. The analysis noted that Chapter 48 contains a specific deeming provision treating slitting or cutting of thermal paper as manufacture, but no comparable provision was shown for Chapters 39 or 76. Relying on tribunal precedent that similar cutting and slitting activity does not amount to manufacture, the applicant was found to have a strong prima facie case. Waiver of pre-deposit of duty and penalty was granted, and recovery was stayed pending appeal. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111148