https://www.taxtmi.com/caselaws?id=217008 Handmade labelled biris rolled manually from tendu leaves do not become biris manufactured with the aid of machines merely because labels or wrappers are cut and printed by job workers using machines. The decisive factor is that the biris themselves remain handrolled, while machine use is confined to packing materials; on that basis, the Board's circular dated 6-12-2006 was treated as confirming that such ancillary machine use does not alter the character of the product. The distinction from the cited fireworks precedent was accepted because machine use there related to manufacture of the product itself. The departmental appeals accordingly failed. en-us Tue, 16 Aug 2011 00:00:00 +0530 Mon, 10 Sep 2012 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217008 Handmade labelled biris rolled manually from tendu leaves do not become biris manufactured with the aid of machines merely because labels or wrappers are cut and printed by job workers using machines. The decisive factor is that the biris themselves remain handrolled, while machine use is confined to packing materials; on that basis, the Board's circular dated 6-12-2006 was treated as confirming that such ancillary machine use does not alter the character of the product. The distinction from the cited fireworks precedent was accepted because machine use there related to manufacture of the product itself. The departmental appeals accordingly failed. Case-Laws Central Excise Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217008