9911796707
TMI Blog1990 (11) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... resident]. The only issue which arises for determination in the appeal is as to whether or not the process undertaken by the appellants is one which could be said to amount to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, and if so, whether the resultant product is chargeable to excise duty. The product in question is made of Polyols and Isocyana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the meaning of Section 2(f) of the Act and that the resultant product would not, therefore, attract excise duty - see Order Nos. 1118 1119/90, dated 23-10-1990 in M/s. WimcoPen Company v. Collector of Central Excise, Bombay, Order No. 655/90-C, dated 27-6-1990 in M/s. Milton Plastics v. Collector of Central Excise, Bombay-II and Order No. 684/89-C, dated 21-11-1989 in M/s. Eagle Flask ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
