1998 (1) TMI 225 - AT - Central Excise

Summary

The issue was whether slitting jumbo rolls into smaller rolls amounts to manufacture. The Tribunal held that cutting, slitting, and packing from jumbo rolls do not amount to manufacture before Trade Notice No. 18/89 was issued on 16-3-1989. The appeal was dismissed. (Case: 1998 (1) TMI 225 - CEGAT, NEW DELHI)