TaxTMI 
TaxTMI 
2007 (5) TMI 7
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....500mm to 700mm width on jumbo rolls, classified under CET sub-heading 3920.38 from their factory at Mahad, under cover of invoices evidencing payment of duty, rewound them on slitter-cum-rewinder machine and slit them into widths of 250mm, 285mm, 300nim etc. and the slit films also fall for classification under CET sub-heading 3920.38. The Mahad factory also clears plastic laminated films in jumbo rolls to independent customers. 3. The activity of slitting jumbo rolls into smaller rolls does not amount to manufacture for the reason that no distinct new commodity comes into existence with a different name, character and use, in the light of the ratio of the Apex Court's decision in CCE, New Delhi v. S.R. Tissues Pvt. Ltd. - 2005 (186) E.L....
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....sue paper are its texture, moisture absorption, feel etc. In other words the characteristics of table napkins facial tissues and toilet rolls in terms of texture, moisture absorption capacity, feel etc. are the same as the tissue paper in the jumbo rolls. The said jumbo rolls cannot be conveniently used for household or for sanitary purposes. Therefore, for the sake of convenience, the said jumbo rolls are required to be cut into various shapes and sizes so that it can be conveniently used as table napkins, facial tissues, toilet rolls etc. However, the end-use of the tissue paper in the jumbo rolls and the end-use of the toilet rolls the table napkins and the facial tissues remains the same, namely, for household or sanitary use. The predo....
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....s place, which makes the product have a character and use of its own which it did not bear earlier, then the process would amount to manufacture under Section 2(f) irrespective of the fact whether there has been a single process or have been several processes." 14. Applying the above tests, we hold that no new product had emerged on winding, cutting/slitting and packing. The character and the end-use did not undergo any change on account of the above-mentioned activities and, therefore, there was no manufacture on first principles. 19. Applying the above tests to the facts of the present case, we hold that mere mention of a product in a tariff heading does not necessarily imply that the said product was obtained by the process of manu....
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....nd slitting to a standard length of 10 mtrs. and 5 mtrs. and then wound and spooled into metal spools and thereafter blister packed and sealed with aluminium foils, by which process a ready to use product, viz. "typewriter ribbon or telex ribbon" known to the market as "typewriter/telex ribbon" (ready to use product) having a different and distinct use came into being, and the jumbo rolls and the ready use product were not interchangeable, while in the present case, the jumbo rolls are not cut to any specific length but only slit lengthwise into specific widths. 5. The judgments relied upon by the referral Bench are distinguishable from the facts of the present case inasmuch as, in the case of Indian Aluminium Cables Ltd. v. Union of Ind....