Central Excise - Chapter 37 - X-ray films, Graphic art films - Whether cutting, slitting into smaller sizes and repacking amounts to manufacture - Reference from C. & A.G. - Regarding

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....king amounts to manufacture - Reference from C. & A.G. - Regarding Circular No. 23/88-CX.3 Dated 5-9-1988 [From F. No. 119/1/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 37 - X-ray films, Graphic art films - Whether cutting, slitting into smaller sizes and repacking amounts to manufacture - Reference from....

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....ms, graphic art films, industrial x-ray films and medical x-ray films cannot be treated as a process of 'manufacture' for the purpose of levying central excise duty. It has been reported that, in the case of duty-paid imported jumbo rolls of cinematographic films, the process of perforation is also carried out in addition to the process of cutting and slitting. The Board is of the view that the pr....