https://www.taxtmi.com/caselaws?id=42912 Mere cutting and slitting of imported jumbo rolls of graphic art films into smaller widths and lengths does not amount to manufacture unless a new and distinct product emerges. The existence of separate tariff entries for rolls and flats does not by itself convert a size-reduction process into manufacture, because tariff classification operates only where a manufactured commodity results. On the stated facts, the activity was confined to cutting the jumbo rolls into smaller flats and plates without producing a different excisable product, so a Central Excise licence was not required. en-us Wed, 14 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42912 Mere cutting and slitting of imported jumbo rolls of graphic art films into smaller widths and lengths does not amount to manufacture unless a new and distinct product emerges. The existence of separate tariff entries for rolls and flats does not by itself convert a size-reduction process into manufacture, because tariff classification operates only where a manufactured commodity results. On the stated facts, the activity was confined to cutting the jumbo rolls into smaller flats and plates without producing a different excisable product, so a Central Excise licence was not required. Case-Laws Central Excise Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42912