Search Results Page

Search Results

1 - 10 of 10 (0.27 seconds)
Ram Aabhoshan vs Bangalore-Cus on 27 April, 2026 cites

Commissioner Of Central Excise-I,New ... vs M/S S.R. Tissues Pvt. Ltd. & Anr on 5 August, 2005

11. The learned counsel submits that the impugned goods are designed gold chains in running lengths of 2.8 feet to 206 feet and which require merely cutting into specific smaller lengths as per the requirement of the customers and addition of hooks for the purpose of fastening the same on the neck; mere cutting of the impugned goods into smaller lengths and adding hooks does not change the essential character of the impugned goods as well as use of the same; further, by undertaking cutting and adding hooks, the Appellant has not brought a new product into existence, which is different in nature from that of the impugned goods. Thus, the impugned goods i.e. gold chains in running length have the essential character of the finished goods i.e. neck chains; reliance in this regard is placed on the decision of the Hon'ble Supreme Court in the case of Comm. of Central Excise Vs. S.R. Tissues Pvt. Ltd., -2005 (186) E.L.T. 385 (S.C.), wherein it was held that the process of slitting /cutting of jumbo roll of plain tissue paper /aluminum foil into smaller size will not amount to "manufacture", Further, value addition (if any) without any change in the name, character or end-use by mere cutting or slitting of jumbo rolls cannot constitute a criterion to decide what is "manufacture".
Supreme Court of India Cites 10 - Cited by 37 - Full Document
1