2000 (10) TMI 344

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....ng on the fire a stream of material which blankets it and eliminates the supply of oxygen. The substance that is projected from the extinguisher may be a liquid, combination of liquid and gas, or of powder and gas. We are concerned in the appeal with the dry type fire extinguisher. Such a fire extinguisher contain in it sodium bicarbonate, dry calcium with which some chemicals are mixed (to prevent caking and to ensure its free flow). The extinguisher itself contained in addition to these chemicals a cylinder of carbon-di-oxide. When required the carbon-di-oxide is released from the cylinder, at a high velocity because of its pressure expelling the powder at high speed. 2. The appellant had paid duty on the small quantity of chemica....

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....such a gas and becomes a different commodity i.e. a charge. 4. It is not necessary for us to recount the judgment of the Supreme Court and other courts that manufacture necessarily requires the coming into existence of product that is distinctly different, with a different nomenclature, character and end use. None of these requirements in our view is satisfied by the activity carried out by the appellant. The appellant does not even undertake that the mixture of the chemical, it not being disputed that the sodium bicarbonate purchased by the appellant from elsewhere already contained in it the required quantity of China clay and other chemicals which are required to ensure its free flow and give it its characteristics of fire extinc....