https://www.taxtmi.com/circulars?id=6339 Photographic films produced by cutting, slitting and perforation of jumbo rolls constitute a manufacturing process and are excisable goods. The sequence of operations-slitting into 35 mm rolls, perforation, printing of frame numbers/trade marks/bar codes, trimming, winding onto spools and assembly into cartridges-converts an intermediate jumbo roll into a finished product ready for use. Tariff identity between jumbo rolls and finished film does not preclude excisability; such films shall be treated as excisable and leviable to Central Excise duty. en-us Mon, 28 Dec 1992 00:00:00 +0530 Wed, 01 Jul 2009 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6339 Photographic films produced by cutting, slitting and perforation of jumbo rolls constitute a manufacturing process and are excisable goods. The sequence of operations-slitting into 35 mm rolls, perforation, printing of frame numbers/trade marks/bar codes, trimming, winding onto spools and assembly into cartridges-converts an intermediate jumbo roll into a finished product ready for use. Tariff identity between jumbo rolls and finished film does not preclude excisability; such films shall be treated as excisable and leviable to Central Excise duty. Circulars Central Excise Mon, 28 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6339