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Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the appellant intended to manufacture black sand using natural sand, which itself is non-dutiable, when the natural sand turns black during the casting process, it does not lose its character. Apart from the color change, no material differences were established. The authorities erred in imposing duty liability on the black sand, which was not manufactured. The impugned order was set aside, and the appeal was allowed.
Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the appellant intended to manufacture black sand using natural sand, which itself is non-dutiable, when the natural sand turns black during the casting process, it does not lose its character. Apart from the color change, no material differences were established. The authorities erred in imposing duty liability on the black sand, which was not manufactured. The impugned order was set aside, and the appeal was allowed.
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