https://www.taxtmi.com/caselaws?id=41094 Cutting duty-paid jumbo paper rolls to the required size, without coating, impregnating, corrugation, creping or similar processing, was treated as mere cutting and not manufacture. On those facts, no new excisable product arose, so duty under Tariff Item 17(1) was not sustainable on the resulting adding machine rolls. The legal effect is that simple size reduction of duty-paid paper, by itself, does not bring the product within the excise levy as a manufactured commodity. en-us Sat, 16 Jan 1982 00:00:00 +0530 Fri, 21 May 2010 10:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41094 Cutting duty-paid jumbo paper rolls to the required size, without coating, impregnating, corrugation, creping or similar processing, was treated as mere cutting and not manufacture. On those facts, no new excisable product arose, so duty under Tariff Item 17(1) was not sustainable on the resulting adding machine rolls. The legal effect is that simple size reduction of duty-paid paper, by itself, does not bring the product within the excise levy as a manufactured commodity. Case-Laws Central Excise Sat, 16 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41094