TaxTMI 
TaxTMI 
1987 (7) TMI 441
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....n a mixer and passed through a press to form 'Coal Briquettes' which are then dried in drying chambers. According to the appellants neither any chemical nor any other material is added at any stage. The use of the briquettes is stated to be the same as that of coal. The resultant product (briquette), is for use in oven etc. as fuel for domestic and other purposes. 2.  The authorities below held that the processing employed by the party amounted to manufacture and that the goods are liable to C.E. duty under Tariff item No. 68 CET. The Additional Collector raised a demand for duty consequent on this finding and imposed penalty of Rs. 20,000/- on the appellants. Hence the present appeal. 3.  It is submitted by Shri Rameshwar S....
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....Another v. Assistant Commissioner Sales Tax and Another (C/Misc. Writ No. 485/78 reported in STI 1978 Allahabad High Court (43) - In respect of this judgment, he submitted that not only it was delivered by the Allahabad High Court which has jurisdiction over the appellants' factory but also it dealt with a question which is remarkably similar to the present case. 5.  Smt. J.K. Chander, the Ld. JDR opposing the arguments supported the findings of the Addl. Collector whose orders are impugned before us. She submitted that according to the Supreme Court judgment in Delhi Cloth and General Mills (1977 E.L.T.-J-199) there are 3 principles laid down to judge if there is a manufacture. According to her the three principles are that the pro....
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....on relating to tinned pineapple Delhi High Court held that although the degree of processing is involved in preparing slices from the original pineapple, the commodity continues to possess its original identity, notwithstanding the removal of inedible portions, the slicing and canning of it or adding sugar to preserve its content, and cannot be said to be "manufactured". 8.  In Chowgule & Co. (P) Ltd. v. U.O.I. (supra) the Supreme Court held that in connection with the blending of ore that what is produced as a result of blending is commercially the same article, namely ore though with different specifications that the ore which is blended and hence it cannot be said that process of manufacture is involved in blending cake. 9.&em....
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....commercially a new product, then alone the process can be taken to be a manufacture. With reference to the matters before them, the High Court observed that since the end-product in that case brought about by the process of mixture of dilution continues to have the same chemical properties as resin, there cannot be said to be any manufacturing process. 12.  In Surma Valley Saw Mills (P) Ltd. v. C.C.E. Shillong (supra) - 1985 (21) E.L.T. 478 (Tribunal), the Tribunal held that sawn timber was not a new article or product different from timber; it remained timber only after sawing and was not therefore excisable. 13.  In Collector of C.E., Aurangabad v. Anil Chemical (P) Ltd. (supra) - 1985 (21) E.L.T. 889 (Tri.), the Tribunal ....
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.... in the counter affidavit. The coke briquettes therefore manufactured by mechanical pressing is used for the same purpose as coke. The contents of coke briquettes namely moisture, volatile matters, ash and carbon are the same as in any other coke. The mere change in shape by mechanical pressing does not change the commodity. It remains the same. In Webster's Third New International Dictionary 'Form' has been defined as, the shape and structure of something as distinguished from the material of which it is composed." Mere changed of shape or structure in the raw material does not result in production of a new commodity. And even if it is so the entry is wide enough to cover in its fold commodities which remain the same despite change in s....