TaxTMI 
TaxTMI 
1998 (3) TMI 424
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...., for the Appellants. Shri H.K. Jain, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants were engaged in mining of stones. The mined stones were crushed by them in the stone crushers situated adjacent to the quarry. They filed classification list describing the goods under Heading 25.05 and claimed the benefit of the Notification No. 179/85 as amended....
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....ds "manufactured in a mine" and states that the word `mine' has the same meaning assigned to it in Clause (j) of Section 2 of the Mines Act, 1952. We have seen this provision which defined a mine. The relevant portion of this definition is as follows : "2(j) `mine' means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on and....
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.... given exact distances, the note shows that the distance between the quarry and the crushers is approximately Rs. 700 ft'. It can, therefore, be held that the area where the crushers are situated would be covered under the inclusive definition of the mine in the Mines Act, 1952 reproduced by us above and specially sub-clause (xi) thereof. Since the area where the crushers are situated is to be inc....