TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether mixing duty-paid lead with 0.85% antimony to prepare lead alloy ingots amounted to manufacture of lead ingots assessable under Tariff Item 27A of the First Schedule to the Central Excises and Salt Act, 1944.
Analysis: Tariff Item 27A treated lead as including any alloy in which lead predominated by weight over each of the other metals. On that basis, the product obtained by mixing duty-paid lead with duty-paid antimony in the stated proportion continued to remain lead for tariff purposes. The reasoning adopted by the Government circulars and the Board order was accepted, namely that where the base metal and its alloy fell within the same tariff item, and the alloy was produced by admixture of the base metal with a minor quantity of another metal as a technological necessity, no new excisable product distinct from the raw material came into existence. In view of this conclusion, the connected objections relating to limitation, proforma credit, and the identity of the manufacturer did not survive.
Conclusion: The mixing of duty-paid lead with 0.85% antimony did not constitute manufacture of lead ingots under Tariff Item 27A, and the demand and penalty orders could not be sustained.
Ratio Decidendi: Where an alloy remains classifiable as the base metal because that metal predominates by weight, mere admixture with a small quantity of another metal does not amount to manufacture of a new excisable article.
TaxTMI 
