2017 (8) TMI 1039

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....ommissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellants, M/s. Rolls Pack are engaged in the activity of cutting and slitting of aluminium foils of jumbo size into smaller sizes. The appellants are also engaged in some printing activity on the said foils as well. Notice was issued to the appellant seeking to demand the duty on the activity of cutting, slitting....

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....ls of aluminium foil into smaller size has been examined by the Hon'ble Apex Court and it has been held that the said activity does not amount to manufacture. The said decision of Hon'ble Apex Court in the case of SR Tissues Pvt. Ltd. - 2005 (186) E.L.T. 385 (S.C.). The learned Counsel also relied on the decision of Hon'ble High Court of Bombay in the case of GTC Industries Ltd. - 2014 (302) E.L.T....

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....anufacture. He argued that while remanding the matter, the Tribunal has specifically sought to exemption in the light of the said decision. He further relied on the decision of the Hon'ble Apex Court in the case of Sanjay Industrial Corporation & Others - 2015-TIOL-17-SC-CX = 2015 (318) E.L.T. 15 (S.C.). He argued that in the said case, the demands confirmed on the activity of cutting larger size ....