https://www.taxtmi.com/caselaws?id=776458 Cutting, slitting and coating aluminium coils or sheets received for job work did not amount to manufacture because the process did not create a new and distinct article and the goods remained aluminium sheets. The laminated goods were classifiable under CETH 7606, as they were of thickness exceeding 0.2 mm, so they could not fall under CETH 7607 for aluminium foil. Chapter Note 3 to Chapter 76, which deems certain processes on aluminium foil to be manufacture, applied only to heading 7607 goods and was inapplicable to these sheets. The duty demand therefore could not be sustained on either ground. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776458 Cutting, slitting and coating aluminium coils or sheets received for job work did not amount to manufacture because the process did not create a new and distinct article and the goods remained aluminium sheets. The laminated goods were classifiable under CETH 7606, as they were of thickness exceeding 0.2 mm, so they could not fall under CETH 7607 for aluminium foil. Chapter Note 3 to Chapter 76, which deems certain processes on aluminium foil to be manufacture, applied only to heading 7607 goods and was inapplicable to these sheets. The duty demand therefore could not be sustained on either ground. Case-Laws Central Excise Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776458