https://www.taxtmi.com/caselaws?id=167615 Mere slitting and re-rolling of duty-paid paper rolls, without changing their identity or creating a new marketable commodity, does not amount to manufacture. As no new product such as converted paper emerges, the process is not chargeable to duty under Tariff Item 17(2). On the same reasoning, a Central Excise licence under Item 17 is not required, because the activity falls outside the scope of manufacture attracting duty. The stated principle is that manufacture requires emergence of a new and distinct commercial article; where the original paper retains its identity, no excise liability or licensing obligation arises. en-us Wed, 14 Sep 1977 00:00:00 +0530 Fri, 26 Dec 2014 14:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167615 Mere slitting and re-rolling of duty-paid paper rolls, without changing their identity or creating a new marketable commodity, does not amount to manufacture. As no new product such as converted paper emerges, the process is not chargeable to duty under Tariff Item 17(2). On the same reasoning, a Central Excise licence under Item 17 is not required, because the activity falls outside the scope of manufacture attracting duty. The stated principle is that manufacture requires emergence of a new and distinct commercial article; where the original paper retains its identity, no excise liability or licensing obligation arises. Case-Laws Central Excise Wed, 14 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167615