1978 (1) TMI 164 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, Bombay allowed the appeal, setting aside the Assistant Collector's order that cutting and polishing rough diamonds falls under "manufacture." The process does not change the character of the diamonds, so they do not fall under Item 68 of the Central Excise Tariff. Consequential relief will be granted to the appellants. (Citation: 1978 (1) TMI 164 - APPELLATE COLLECTOR OF CENTRAL EXCISE, BOMBAY)