1997 (1) TMI 202

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....s, they extract the minerals calcite and wollastonite in the form of lumps. These lumps are thereafter either sold as such or are powdered at their factory. A question has arisen whether the process of manufacture is involved in powdering the lumps and the powder so produced was excisable. 4.   It was his submission that purchasers of these minerals whether in the form of lumps or powder are the same persons who utilised it for the same purpose in the processing of ceramic tiles. It was their contention that such a process did not amount to manufacture as the name, character and use of the material used continued to remain the same both before and after powdering. 5.   Their chemical composition continued to remain the same ....

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....e same goods. This judgment is with reference to West Bengal Sales Tax Act but the ratio applies to the present case. He would also like to refer to the case of Hon'ble Supreme Court in the case of Union of India v. Delhi Cloth & General Mills Co. Ltd. & Ors. reported in 1977 (1) E.L.T. (J 199) in which the word ``manufacture'' has been defined. This judgment itself has been followed in several subsequent cases by the High Courts and the Tribunal. 10.   Further, in the case of Collector of Central Excise, Patna v. Waxpol Industries Ltd. reported in 1996 (85) E.L.T. 132 (Tribunal), the Tribunal has held that grinding of calcined bauxite and calcined china clay does not amount to manufacture as mere change in form is not sufficient to....

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....e on facts and in their case, the minerals were being sold both in lump form as well as in the powder form for the same purpose and they were selling them accordingly depending upon the orders and requirements of the customers. Further, much water has flowed since then and in view of the Hon'ble Supreme Court's order and latest Tribunal's order in the case of Waxpol Industries (supra), he would request that their appeal may be accepted. 15.   We have considered the above submissions. We observe that learned Counsel's contentions have strong force. 16.   Undisputably, the minerals are obtained by mining operations in the form of lumps and all that is done is to crush them into powder. The situation in the old tariff is differ....