1977 (9) TMI 113

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....) Private limited, Wagle Industrial Estate, Thana, hereinafter referred to as the appellants, in their appeal petition. 2. The issues involved in the present case are - (i) Whether the process of slitting and re-rolling of duty paid paper rolls (Jumbo rolls) brought by the appellants constitutes manufacture of paper; (ii) Whether the duty is chargeable on this paper under Tariff Item 17(2)....

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....of his conclusion that the process of slitting and re-rolling of paper amounts to process of manufacture and that the products obtained by carrying out the above process are converted types of paper assessable to Central Excise duty under Tariff Item 17(2) at 30 per cent. ad valorem. The appellants have further contended that slitting the paper does not change its characteristics from the full she....

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....5. I have carefully considered the facts of the case and the submissions made by the appellants. The appellants are bringing paper rolls (jumbo rolls)on which Central Excise duty is said to have been paid. These are then cut into suitable sizes as per the requirements of the customers. No process as such is involved in this operation inasmuch as the duty paid paper cut into various sizes reta....