https://www.taxtmi.com/caselaws?id=167475 The Tribunal set aside the orders passed by the Collector of Central Excise, allowing the appeals. It was concluded that mixing antimony with lead does not constitute manufacture for Central Excise duty purposes, as the lead alloy obtained is still considered lead and not a distinct article. The Tribunal relied on the Circular and order from the Government of India and the Board of Excise and Customs, determining that the preparation of lead ingots with antimony does not fall under assessable manufacture under Tariff Item 27A. en-us Fri, 06 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167475 The Tribunal set aside the orders passed by the Collector of Central Excise, allowing the appeals. It was concluded that mixing antimony with lead does not constitute manufacture for Central Excise duty purposes, as the lead alloy obtained is still considered lead and not a distinct article. The Tribunal relied on the Circular and order from the Government of India and the Board of Excise and Customs, determining that the preparation of lead ingots with antimony does not fall under assessable manufacture under Tariff Item 27A. Case-Laws Central Excise Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167475