TaxTMI 
TaxTMI 
1984 (10) TMI 45
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....cells known as "Nippo Batteries", having its factory at Nellore, Andhra Pradesh. The petitioner says that for the purpose of manufacturing dry battery cells, the petitioner imports zinc ingots from foreign countries through the Minerals and Metal Trading Corporation of India and that the zinc ingots are then melted in a furnace in their factory adding cadmium and lead as alloys. Then they are made....
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....not be imposed upon the petitioner. He was also called upon to show cause why duty should not be levied upon the bars. The petitioner submitted his explanation contending that the bars obtained by the melting of zinc ingots are not excisable goods and, therefore, they cannot be subjected to duty as zinc strips. It was also contended that the said bars cannot be regarded as manufactured goods since....
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.... Be that as it may, in view of the decision of the Allahabad High Court, no specific arguments were addressed before us as to why we should take a different view from that of the Allahabad High Court. We, therefore, dismiss this writ petition, but, in the circumstances, without costs. 4. Mr. P. Ramachandra Reddy, the learned Senior Advocate on behalf of the writ petitioner, makes an oral request ....