Whether the slitting and cutting of duty paid plastic laminated films into smaller rolls amounts to manufacture so as to result in ‘goods’ liable to excise duty

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..... Whether the slitting and cutting of duty paid plastic laminated films into smaller rolls amounts to manufacture so as to result in ‘goods’ liable to excise duty
News and Press Release
Dated:- 1 .....

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..... -8-2007

In the instant case, the assessee received duty paid printed/unprinted/plastic plain laminated films of 500mm to 700mm width on jumbo rolls, classified under CET sub-heading 3920.38 fro .....

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..... m their factory at Mahad, under cover of invoices evidencing payment of duty, rewound them on slitter-cum-rewinder machine and slit them into widths of 250mm, 285mm, 300nim etc. and the slit films als .....

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..... o fall for classification under CET sub-heading 3920.38. The Mahad factory also clears plastic laminated films in jumbo rolls to independent customers. Since, the issue was under tremendous ambiguity .....

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..... and the lower bench of tribunal (CESTAT) has referred the matter to the Larger Bench to decide the issue. After considering the various decisions of the honorable Supreme Court, larger bench of CEST .....

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..... AT has held that the mere slitting and cutting of duty paid rolls into smaller rolls is not a manufacturing activity and not liable to excise duty. (See: ANIL DANG Versus COMMISSIONER OF CENTRAL EXCI .....

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..... SE, VAPI - 2007 -TMI - 1393 - CESTAT, MUMBAI)
News - Press release - PIB .....

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