Whether cutting, slitting and perforation of jumbo rolls for cinematographic films would amount to 'manufacture' or not

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Whether cutting, slitting and perforation of jumbo rolls for cinematographic films would amount to 'manufacture' or not. Attention is invited to the instructions contained in Ministry's letter F. No. 119/1/88-CX.3, dated 5-9-1988 and letter F. No. 119/1/88-CX.3, dated 16-12-1988 and to say th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he perforation also had a great functional value in sound recording. Unless, therefore, the process of cutting, slitting and perforation were undertaken on the over-one metre wide jumbo roll, the jumbo roll was incapable of being used as cinematographic film. In the form and condition imported, the jumbo roll was only an intermediate product for manufacture of finished cinematographic film and not....