https://www.taxtmi.com/caselaws?id=118556 Slitting and cutting duty-paid jumbo rolls into smaller rolls was examined on whether the process amounts to manufacture under section 2(f), in light of conflicting authority on whether a new commercially known product emerges. The order noted that the issue has implications for duty liability, penalty, and credit, and that the applicability of precedent to the facts required authoritative resolution. The question of manufacture was therefore referred to a Larger Bench for decision. en-us Mon, 19 Jun 2006 00:00:00 +0530 Wed, 04 Jul 2012 11:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118556 Slitting and cutting duty-paid jumbo rolls into smaller rolls was examined on whether the process amounts to manufacture under section 2(f), in light of conflicting authority on whether a new commercially known product emerges. The order noted that the issue has implications for duty liability, penalty, and credit, and that the applicability of precedent to the facts required authoritative resolution. The question of manufacture was therefore referred to a Larger Bench for decision. Case-Laws Central Excise Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118556