Whether cutting, slitting and perforation of jumbo rolls for cinematographic films would amount to 'manufacture' or not

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..... ance (Department of Revenue) New Delhi Subject : Whether cutting, slitting and perforation of jumbo rolls for cinematographic films would amount to 'manufacture' or not. Attention is invited to the instructions contained in Ministry's letter F. No. 119/1/88-CX.3, dated 5-9-1988 and letter F. No. 119/1/88-CX.3, dated 16-12-1988 and to say that a doubt had been raised as to whether the processes .....

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..... recording. Unless, therefore, the process of cutting, slitting and perforation were undertaken on the over-one metre wide jumbo roll, the jumbo roll was incapable of being used as cinematographic film. In the form and condition imported, the jumbo roll was only an intermediate product for manufacture of finished cinematographic film and not a finished cinematographic film itself. 3. In view of t .....

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