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TMI Blog2009 (10) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/332-336/2009 - 1552-1556/2009 - Dated:- 27-10-2009 - Dr. Chittaranjan Satapathy, Shri P.K. Das, JJ. REPRESENTED BY : Shri D.B. Shroff, Senior Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : P.K. Das, Member (J)]. The issue involved in these appeals is in a narrow compass and, therefore, all the appeals are taken up for hearing after granting stay. 2. The issue involved in these appeals is as to whether mixture of graphite and clay used captively in the manufacture of pencil lead would amount to manufacture . Original authority classified mixture of graphite and clay under Chapter Heading No. 68151020 of the Schedule to the Central Excise Tariff Act, 1985 and confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pencils Ltd. and in the case of M/s. Hindustan Pencils Ltd., the Additional Commissioner of Central Excise, Mumbai-III vide adjudication Order No. 6/KPS/2000, dated 22-11-2000 dropped the proceedings against which no appeal was filed by the Revenue as per his information. 4. The ld. SDR on behalf of the Revenue reiterates the findings of Commissioner (Appeals). He submits that the appellant enjoyed full exemption under Entry No. 242 of Notification No. 6/2002-C.E., dated 1-3-2002 till withdrawal of the said notification. Therefore, the duty demanded on the mixture of graphite and clay after withdrawal of the exemption notification is correct. He also submits that mixture of graphite and clay is known in the market and, therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted chemical process leading to the final products and therefore they could not be held to be goods as understood in commercial parlance because they were not marketable. The department had failed in showing if any facility existed for separation of the said three products and whether in the form in which the said three products came into existence in the reaction process were capable of being marketed. The finding of fact so arrived at has not been challenged much less dislodged before the Tribunal. The only argument advanced before the Tribunal was that the three items were mentioned as goods in the dictionary and in the excise tariff and Mercuric Acetate (MA) was also mentioned as one of the items entitled to drawback in Duty Drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X
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