1978 (1) TMI 164

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..... rds of the case. The appellants were given a personal hearing on 5-12-1977 and were represented by Shri Atual Munim of Bachubai Munim and Co., Advocate and Solicitors and Shri R.K. Shah representative of the appellants. They submitted that the Assistant Collector's order holding the process of cutting and polishing rough diamonds as falling within the scope of the term"manufacture" and t .....

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..... on 2(f) of the Central Excises and Salt Act, 1944. There is no change either in character or the constitution of the diamonds after the process of cutting and polishing is carried out. These diamonds after cutting and polishing cannot, therefore, fall under the purview of Item 68 of the Central Excise Tariff. The order of the Assistant Collector is set aside and the appeal is allowed. Consequentia .....

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