https://www.taxtmi.com/caselaws?id=252377 The Tribunal held that cutting paper into smaller sizes does not amount to 'manufacture,' maintaining the classification of the product under CETH 4802 90/99 even after cutting. The appellant was found not liable for duty on this process, as it was determined that no new product emerged from the activity of cutting paper into desired sizes. The appeal by the Revenue was dismissed, and the cross-objection was disposed of accordingly. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 20 Oct 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252377 The Tribunal held that cutting paper into smaller sizes does not amount to 'manufacture,' maintaining the classification of the product under CETH 4802 90/99 even after cutting. The appellant was found not liable for duty on this process, as it was determined that no new product emerged from the activity of cutting paper into desired sizes. The appeal by the Revenue was dismissed, and the cross-objection was disposed of accordingly. Case-Laws Central Excise Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252377