Whether the slitting and cutting of duty paid plastic laminated films into smaller rolls amounts to manufacture so as to result in ‘goods’ liable to excise duty

Whether the slitting and cutting of duty paid plastic laminated films into smaller rolls amounts to manufacture so as to result in ‘goods’ liable to excise duty https://www.taxtmi.com/news?id=63 After considering authorities and earlier ambiguity, the Larger Bench held that mere slitting and cutting of duty-paid plastic laminated jumbo rolls into smaller rolls does not amount to manufacturing and therefore does not attract excise duty on the resultant slit rolls. en-us Wed, 01 Aug 2007 01:41:00 +0530 Wed, 25 Jun 2008 18:13:00 +0530 TaxTMI RSS Generator Whether the slitting and cutting of duty paid plastic laminated films into smaller rolls amounts to manufacture so as to result in ‘goods’ liable to excise duty https://www.taxtmi.com/news?id=63 After considering authorities and earlier ambiguity, the Larger Bench held that mere slitting and cutting of duty-paid plastic laminated jumbo rolls into smaller rolls does not amount to manufacturing and therefore does not attract excise duty on the resultant slit rolls. News - Wed, 01 Aug 2007 01:41:00 +0530 https://www.taxtmi.com/news?id=63