TaxTMI 
TaxTMI 
Manufacture - Cutting and slitting of duty-paid imported jumbo rolls for X-ray films, industrial as well as medical, graphic art films & sensitized photo graphic paper whether amount to manufacture
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....s medical, graphic art films & sensitized photo graphic paper whether amount to manufacture Circular No. 33/89 Dated 12-5-1989 [From F. No. 119/1/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Whether the processes of cutting and slitting of duty-paid imported jumbo rolls for X-ra....
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....alia, has held that whatever may be the operation, it is the effect of the operation on the commodity that is material for the purpose of determining whether the operation constitutes such a process which will be part of manufacture [1985 (2) E.L.T. 179 (S.C.)]. X-ray films (Industrial as well as Medical) The Board took note of the description of the Heading No.37.01 and 37.02 of the Schedul....
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....ing and slitting, the appropriate classification of the said resultant products would be under sub-heading No. 3701.10. Under these circumstances, the Board felt that since the products obtained as a result of cutting and slitting would fall under a different entry of the tariff, the process would amount to 'manufacture' (specifically so intended by the Parliament by provision of separate tariff e....
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....e treated as a process amounting to 'manufacture'. However, when the said graphic art films in jumbo rolls were converted into plates and film in the flat form then the appropriate classification of the said products would be under sub-heading No.3701.90 and in view of the changed entry in the tariff, the process would amount to 'manufacture' and duty will again be leviable on the said resultant g....