Thane Unit's PVC Sheets Final; Daman Unit's Cutting and Printing Not Manufacturing, No Duty on Printing Charges.

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....Process amounting to manufacture - once it is held that PVC sheets cleared by Thane unit was a final product and activity of cutting/slitting and printing carried out at Daman unit did not amount to manufacture, then question of paying duty on printing charges by the Appellant did not arise.....