1987 (9) TMI 126

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....afan, J.D.R., for the Respondent. [Order per : D.C. Mandal, Member (T)].  - The appellants are manufacturers of fabricated mica falling under ltem 68 of the Central Excise Tariff. By Notification No. 179/77-C.E., dated 18-6-1977, the goods falling under Item 68 of C.E.T. manufactured without the aid of power were wholly exempted from Central Excise duty. During the period from 21-3-1982....

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....nd Shri Sunder Rajan for the respondent. Shri Abraham reiterated the grounds of the appeal. The main contention of the appellants is that "the final product of fabricated mica was completely manufactured before put to sorting and grading and ultimate packing for export". Checking the mica in the lighted table for sorting and grading is not a part of manufacture. The second ground of appeal is that....

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..... 56 (S.C.) and 1985(21) E.L.T. 200 (Tribunal). He has argued that the present case is covered by these decisions in favour of the respondent. In these cases it was held that cutting of steel wires and treatment of paper is a process of manufacture for fireworks under Section 2(f) of the Central Excises and Salt Act. 3. We have considered the arguments during the hearing and have gone through t....

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....ed by the appellants at a particular time and the Collector has accepted the submission that the table was used for a limited period from 21-3-1982 to 17-4-1982. The facts of the case show that the fabricated mica was fully manufactured before the same was tested for sorting and grading. The use of the lighted table for sorting and grading does not amount to the process of manufacture. This being ....