1985 (10) TMI 236

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....entral Excises and Salt Act, 1944 arising out of the Tribunal's order dated 21.1.85, the applicants have required us to refer to the High Court the following question : Whether on the facts and in the circumstances of the case, hydrogen used along with oxygen as a fuel to melt and seal the ends of quartz burners, under controlled conditions, for use in MV lamps as adequate to class hydrogen so ....

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....ined in the Act, one has to be guided by the ordinary common sense meaning of the word, which is 'that out of which, any process of manufacture makes the article, it produce". In other words, raw material refers to that product which, by being subjected to a process of manufacture, is converted into another product. Hydrogen gas, Nitrogen gas and Carbon-di-sulphide used by appellants are not raw m....