PREMIER ARYCO INDIA LTD. Vs. CCE

JUDGEMENT

(1.) WHETHER the processes of cutting; slitting and repacking of imported duty paid jumbo rolls of Tissue papers into facial tissues, napkins, etc. amount to manufacture or not is an issue to be considered herein.

(2.) IN this context, the Counsel submitted that the issue involved herein has already been considered by the Tribunal in the case of S.R. Tissues Pvt. Ltd. v. Commissioner of Central Excise, New Delhi reported in 2001 (136) ELT 367 (T) : 2001 (94) ECR 427 (T).

(3.) SHRI Narasimha Murthy, JDR for Revenue drew our attention to the relevant findings given by the Commissioner in the impugned order and tried to convince that the Commissioner has distinguished the above case law to the facts of this case, but in vain.