2004 (3) TMI 708

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..... am, Member (J)]. The respondents herein were importing Jumbo Rolls of 43CM size and engaged in cutting and slitting them into smaller sizes and rolling them for making them suitable for use in fax machines. 2. The Assistant Commissioner of Central Excise held that the above process was a process of manufacture and the duty was chargeable under CET sub-heading No. 4823.19. The Commissioner .....

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..... vate Ltd. v. Union of India [1991 (52) E.L.T. 491] relied upon by the Commissioner (Appeals) in the present impugned order and has held that the High Court decision was rendered in the context of the operation of the petitioners company being limited to cutting of paper into suitable size. In para 37-38 of the Tribunal s order, the issue of duty liability on Typewriter/Telex Ribbons was considered .....

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