1980 (5) TMI 41

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...., those urged during the course of personal hearing and have examined the records of the case. 2. After mining mica gets certain treatment for purpose of marketing, the question to be decided in the revision application is whether the mica is the form in which it is marketed can be treated as manufactured product for purposes of assessment to Central Excise duty under Item 68 Central Excise Tar....

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....defines "manufacture" as including any process incidental or ancillary to the completion of manufactured product. 4. Mica which is mined in lump is subsequently cut to proper size and sorted out by manual labour according to the quality. Government, therefore, observe that mica in lump obtained from the mines is not marketed as such. It undergoes certain treatment by way of cleaning, cutting to....

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....er, quality and properties when it is cleaned, cut or graded. The Government consider that this treatment for purposes of marketing does not constitute a process of 'Manufacture' as no new product as such thereby comes into existence. The case of fabricated mica which paid customs duty on export is, however, different as it involves some process of fabrication and/or of punching which would consti....