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TMI Blog2003 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the various forms of copper, ultimately cathodes (purity of 99.99%) or continuous cast rods made from cathodes. The copper concentrate contains process of gold, silver and other metals. These metals are contained in the anode slime which settles in the electrolytic tank after the cathode comes into existence. After selenium is extracted from slime, it is dried and melted in a furnace during which impurities are removed. The resulting material is poured into a mould and is known as Dore anode and consists of a mixture of gold silver and traces of palladium. From this substance, first silver and gold and final palladium are isolated by means of chemical process. The gold which emerges in the form of powder is melted and cast into bars o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The starting point of the manufacture of the metal was anode slime which was not gold. He relied upon the decision of the Tribunal in CCE v. Triveni Conductors P. Ltd. - 2001 (130) E.L.T. 363 and confirmed the duty and imposed penalty. 4. Counsel for the applicant reiterates before us the claim for the benefit of the exemption contained in Notification No. 6/2000. He contends that since it would not be incorrect to say that the gold powder and slime have been manufactured out of the anode slime. However, it does not mean that it cannot be so that the gold slab had not been manufactured out of the gold powder and the gold powder had not been manufactured out of Dora anode, both of which are forms of gold. He contends alternatively that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would have to be gone into detail. Whether Rule 6 would at all apply in a situation where, the manufacturer clears only the exempted product (as in this case) not dutiable and exempted product would also have to be examined. On the face of it, we find it difficult to say the exemption contained in Entry 184 of Notification No. 6/2000 will not apply to the gold bar. The duty has been demanded on the gold bar and it was manufactured by melting down and casting the gold powder. The fact that the original starting point of manufacture may have been the anode slime does not prima facie lead to the conclusion that the gold bar has not been made out of the gold powder. To take a simple example, it would be difficult to say a cotton garment has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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