2001 (9) TMI 802

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....dent. [Order per : Gowri Shankar, Member (T)]. -  Parshuram Pottery Works Co. Ltd., the respondent to these two appeals is a manufacturer of bricks, blocks and tiles. Notice issued to it demanding duty on the unfired bricks that is stated to have been manufactured by it. The Asstt. Commissioner confirmed the proposal in the notice. On appeal from this order the Commissioner (Appeals) conclu....

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....ketable. 3. It is however, not clear to us whether the unfired goods are the result of manufacture. From the process of manufacture that has been furnished, it appears that the respondent made these unfired bricks by mixing fire clay, ground bricks and ground calcite oxide and water. Whether by these activities there has been manufacture as defined in Section 2(f) of the Act; whether, that i....