1999 (4) TMI 265

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..... : G.R. Sharma, Member (T)]. The dispute in this appeal centres on two points - first is whether a particular activity undertaken by the appellant assessee amounts to manufacture and if so, what is the classification of the goods. The facts of the case briefly stated are that the appellant manufactured bricks and brickbats. They filed a classification list explaining that the process underta .....

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..... fiable, therefore the natural corollary will be that they will not be goods and the process undertaken by them was not a process of manufacture. The lower authorities after careful consideration of these submissions, held that the process undertaken by the appellant assessee was a process of manufacture inasmuch as the bricks came into existence after applying the labour etc. Bricks are identifiab .....

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..... produced, the process was not the process of manufacture. 3. In reply, learned Departmental Representative submitted that old bricks and brickbats are broken and they are again made in the form of bricks. Therefore, it is his contention that the old bricks lose their identity and existence when it is provided to the new bricks. He submits that the new bricks are marketable and identifiable good .....

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..... eading 68.07. 4. We have heard the rival submissions. We find that for being goods, an item must be distinct in name, character and use and also that it must be capable to come to the market for purpose of buying and selling. Applying this test to the present case, we find that old bricks and brickbats are broken and new bricks come into existence. These new bricks do not have the same character .....

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..... . This Chapter includes all other articles having the above type of materials or similar materials. We have also perused the Rule 4 of the Interpretative Rules. We note that Rule 4 provides that wherever there is no specific heading for covering the goods, the most akin heading shall be taken. In the instant case, we find that the items are bricks and that they are akin to the items described a .....

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