Manufacture - by cutting/slitting the jumbo rolls of paper and ...

Central Excise

September 30, 2014

Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to manufacture inasmuch as paper remain paper - AT

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Manufacture - by cutting/slitting the jumbo rolls of paper and ...

Central Excise

September 30, 2014

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By cutting into required sizes, no new product has been emerged. Therefore, cutting and slitting of paper does not amount to 'manufacture' - AT

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