https://www.taxtmi.com/caselaws?id=168254 Slitting jumbo rolls of thermal paper into smaller rolls does not amount to manufacture where the process does not create a new and distinct article with a separate identity. The Tribunal held that the character and end use of the goods remain unchanged after slitting or cutting, so mere size reduction is insufficient to constitute manufacture. The Revenue's appeal was rejected and the assessee's position was upheld. en-us Mon, 16 Nov 1998 00:00:00 +0530 Mon, 09 Feb 2015 17:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168254 Slitting jumbo rolls of thermal paper into smaller rolls does not amount to manufacture where the process does not create a new and distinct article with a separate identity. The Tribunal held that the character and end use of the goods remain unchanged after slitting or cutting, so mere size reduction is insufficient to constitute manufacture. The Revenue's appeal was rejected and the assessee's position was upheld. Case-Laws Customs Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168254