2006 (3) TMI 13

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....urchased various varieties of papers in jumbo rolls, repacked them as usable items such as tele-printer rolls, telegraphic rolls, adding machine rolls, fax rolls, typewriting paper, duplicating paper, tissue paper, toilet paper and napkin I paper and sold them. In the impugned order, duty has been demanded (and penalty imposed), treating the appellant's activity as a manufacturing activity. The pr....

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....ame after slitting, cutting and packing into usable form. Same 'position is in regard napkin paper also. 3. The learned Counsel has submitted that this issue remained settled in favour of the appellant by the judgement of the Hon'ble Supreme Court in the case of CCE, New Delhi v. S.R. Tissues Pvt. Ltd. [2005 (186) E.L.T. 385 (S.C.)] wherein the court ruled that slitting/cutting of jumbo rolls i....

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.... and napkin paper continued to conform to the same standard, whether in jumbo rolls (size) or after preparation into consumer packs by the appellant. Thus, the appellant's operation is only one of repacking, for particular use, including on particular machines. The same is true in regard to carbon paper also, in as much as interleaving with carbon paper only enables obtaining additional copies, up....

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....05 (186) E.L.T. 385 (S.C.)], the Hon'ble Supreme Court ruled that slitting and cutting of jumbo rolls of plain tissue paper/aluminum foil into smaller sizes did not amount to manufacture. 8. Applying the above criteria laid down by the Hon'ble Supreme Court to the present case, it would be noted that the transformation is one of size. But for this, each variety of paper remained the same, in re....