TaxTMI 
TaxTMI 
1987 (5) TMI 217
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....er per : V.P. Gulati, Member (T)]. - This is an appeal against the order of the Collector (Appeals) of Central Excise, Calcutta. 2. Brief facts of the case are that the appellants manufacture Graphite Flakes out of Graphite Ore. The process of manufacture as set out in the order of the Collector (Appeals) is as under :- "The graphite ore is grinded in a mill grinder and the grinded powder....
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....e graphite manufactured was liable to duty under T.I. 68 and also levied a penalty of Rs. 25/- taking a lenient view as the appellants had produced only a small quantity as a part of a trial production. In appeal before us, the learned Consultant for the appellants has maintained that the material graphite powder obtained by them by processing the ores was natural graphite and the processing of th....
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....he whole of the duty leviable thereon under Section 3 of the Central Excises & Salt Act, 1944 namely :- (1) Minerals, employed either as extenders, suspending agents or fillers or as diluents namely: -Barytes, Bauxite, China Clay, Celestite, Limestone and Chalk (including precipitated chalk, Fuller's earth, Gypsum, Mica, Silica, Asbestine, Talc and Slate) (2) Natural black minerals, namely - Gra....
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....and the process to which graphite ore is subjected tantamounts to manufacture. 4. Smt. J.K. Chander, JDR, stated in view of the claim made in respect of this exemption notification, she has no plea to make so far as the levy of duty is concerned. Shri Gopal Prasad also pleaded that under Rule 174A of the Central Excise Rules read with Notification. 112/78, since the goods were exempted, no licenc....