9911796707
TMI Blog1998 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... REPRESENTED BY : Shri K.P. Joshi, Advocate, for the Appellants. Shri H.K. Jain, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. The appellants were engaged in mining of stones. The mined stones were crushed by them in the stone crushers situated adjacent to the quarry. They filed classification list describing the goods under Heading 25.05 and claimed the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject notification exempt goods manufactured in a mine and states that the word `mine has the same meaning assigned to it in Clause (j) of Section 2 of the Mines Act, 1952. We have seen this provision which defined a mine. The relevant portion of this definition is as follows : 2(j) `mine means any excavation where any operation for the purpose of searching for or obtaining minerals has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given exact distances, the note shows that the distance between the quarry and the crushers is approximately ₹ 700 ft . It can, therefore, be held that the area where the crushers are situated would be covered under the inclusive definition of the mine in the Mines Act, 1952 reproduced by us above and specially sub-clause (xi) thereof. Since the area where the crushers are situated is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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