https://www.taxtmi.com/circulars?id=6667 Whether cutting and slitting duty-paid imported jumbo rolls constitutes manufacture hinges on tariff reclassification: if the resultant goods remain within the same sub-heading (x-ray films 3702.10; graphic art films 3702.90; sensitised photographic paper 3703.10) the process is not manufacture, but if the operation yields goods falling under a different tariff entry (e.g., conversion to plates/flat films under 3701.10/3701.90) the process is treated as manufacture, attracting duty and permitting Modvat where applicable. en-us Fri, 12 May 1989 00:00:00 +0530 Sat, 04 Jul 2009 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6667 Whether cutting and slitting duty-paid imported jumbo rolls constitutes manufacture hinges on tariff reclassification: if the resultant goods remain within the same sub-heading (x-ray films 3702.10; graphic art films 3702.90; sensitised photographic paper 3703.10) the process is not manufacture, but if the operation yields goods falling under a different tariff entry (e.g., conversion to plates/flat films under 3701.10/3701.90) the process is treated as manufacture, attracting duty and permitting Modvat where applicable. Circulars Central Excise Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6667