Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC

Commissioner of Central Excise and Customs v. Rasmi Wax Coated Paper & Printing Industry (High Court of Andhra Pradesh)– Mere cutting of jumbo rolls of paper into smaller sizes and printing thereon by job-worker resulting into ‘printed cork tipping paper’ does amount to ‘manufacture’ for purpose of charging excise duty.

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