1977 (1) TMI 151

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....ase is whether conversion of lumps of Barytes into powder would constitute a `process of manufacture' so as to attract Item 68 of the Central Excise Tariff. The appellants have contended that conversion of lumps into powder form does not constitute `manufacture', since there is no transformation resulting in the production of entirely a new substance or commodity. In this context. they also cited ....

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....p;As seen from the records and from the Personal Hearing, the only process undertaken in the factory is to bring lump Barytes from the mines and to powder them. If any one needs specific size then the powder is sieved to that size and then sold. If not the powder is sold as it is without recoursing into any sieving and grading operation. In some cases the appellants have also avered that the sale ....

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....e'. The report of the lower authority does not seem to indicate that there is any conscious attempt to produce different grades of powders to meet requirements of specific use in Industries. In view of this position, I hold that mere conversion of lumps into powder does not constitute 'manufacture' and as such the levy of duty under Item 68 is not warranted. 4. The other contention made by....