2004 (2) TMI 230

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.... Brahma Deva, Member (J) (Oral)]. - Miscellaneous application is filed by the party for retention of the file here for which DR has no objection. Accordingly registry is directed to retain the file here. 2. After hearing for some time with reference to the stay petition, we felt that the matter itself can be disposed of on the limited issue. Hence the amount required to be deposited for the pur....

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....ocesses of cutting into narrow widths renders the product adaptable to a more specific use. Thus cutting into narrower widths of metalised polyester film by Jalpac India Ltd., and Garware Polyester Ltd., has been held to be manufacture because this is the process that is required for making the final product (zari or other decorative articles). The process of cutting into smaller sheets of laminat....

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....icles which emerges at each stage until the fan blade emerges is the result of manufacture. There has been a failure here to apply the test of emergence of new commodity. Sticking together at the edges of two smaller sheets polyester again would not amount to manufacture. It does not result in the emergence of the pouch. The product if it can be so called having three edges cannot fulfil the funct....