https://www.taxtmi.com/circulars?id=6726 Cutting, slitting and perforation of imported jumbo rolls (1.15-1.455 m) are processes that convert an intermediate jumbo roll into a finished, ready for use cinematographic film and therefore amount to manufacture. Consequently, imported jumbo rolls are classifiable under sub heading 3702.90 and attract the concessional duty under the exemption notification, while the finished perforated and slit cinematographic films are classifiable under sub heading 3702.20 and attract the tariff duty applicable to finished film. Earlier instructions are modified and pending assessments finalised on this basis. en-us Fri, 24 Feb 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6726 Cutting, slitting and perforation of imported jumbo rolls (1.15-1.455 m) are processes that convert an intermediate jumbo roll into a finished, ready for use cinematographic film and therefore amount to manufacture. Consequently, imported jumbo rolls are classifiable under sub heading 3702.90 and attract the concessional duty under the exemption notification, while the finished perforated and slit cinematographic films are classifiable under sub heading 3702.20 and attract the tariff duty applicable to finished film. Earlier instructions are modified and pending assessments finalised on this basis. Circulars Central Excise Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6726