1985 (10) TMI 236

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..... al s order dated 21.1.85, the applicants have required us to refer to the High Court the following question : Whether on the facts and in the circumstances of the case, hydrogen used along with oxygen as a fuel to melt and seal the ends of quartz burners, under controlled conditions, for use in MV lamps as adequate to class hydrogen so used, is a raw material used in the manufacture of MV lamps. .....

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..... nse meaning of the word, which is that out of which, any process of manufacture makes the article, it produce . In other words, raw material refers to that product which, by being subjected to a process of manufacture, is converted into another product. Hydrogen gas, Nitrogen gas and Carbon-di-sulphide used by appellants are not raw materials in this sense of the term, and therefore, do not quali .....

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