Process of Cutting Jumbo and Slitting does not fall under Definition of Manufacturing as per Section 2 (f) of Central Excise Tariff Act: CESTAT
The process of unwinding, cutting and slitting to sizes of jumbo rolls of tissue paper would amount to manufacture on the first principles or under Sec 2(f) of the Central Excise Tariff Act
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the process of cutting jumbo rolls and slitting does not fall under the definition of manufacturing as per Section 2(f) of the Central Excise Tariff Act. The appellant is registered with the Central Excise department and is engaged…
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