https://www.taxtmi.com/caselaws?id=124098 Slitting, winding and packing of BOPP films were examined to determine whether they constituted manufacture under Chapter 39. The Revenue argued, based on the HSN chapter note and explanatory notes, that the goods became marketable only after those processes. The Tribunal noted that the Commissioner (Appeals) had followed earlier Tribunal rulings on the same issue, including a Larger Bench view against the Revenue. The processes were held not to amount to manufacture, so the Revenue's appeal failed. en-us Wed, 09 Apr 2008 00:00:00 +0530 Tue, 25 Sep 2012 15:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124098 Slitting, winding and packing of BOPP films were examined to determine whether they constituted manufacture under Chapter 39. The Revenue argued, based on the HSN chapter note and explanatory notes, that the goods became marketable only after those processes. The Tribunal noted that the Commissioner (Appeals) had followed earlier Tribunal rulings on the same issue, including a Larger Bench view against the Revenue. The processes were held not to amount to manufacture, so the Revenue's appeal failed. Case-Laws Central Excise Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124098