2005 (9) TMI 196

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....r (T)]. - This appeal has been filed against Order-in-Appeal No. 41/93, dated 31-3-93 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The appellants are manufacturer of Cine films (unexposed), X-Ray films, Graphic Art Films and sensitised photographic colour paper etc. All the above are excisable commodities. In the impugned order, it was held that the process of cutting, sl....

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....ould be favourable to the Revenue. In the above case, it has been held that typewriter/telex ribbons in jumbo rolls of is cut and wound/spooled into metallic spools. A distinct resultant product emerges. This product has distinct name, function and use. Since the item in question is jumbo rolls of film and also in the appellants' own case the Tribunal has taken a decision in favour of the appellan....