2004 (2) TMI 470 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and penalty in a case involving cutting and slitting of imported jumbo rolls of adhesive plastic and aluminium foil. The Tribunal held that the activity did not amount to manufacture, citing absence of deeming provision in relevant tariff chapters. Recovery of duty and penalty was stayed pending appeal.