1977 (1) TMI 151

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..... Item 68 of the Central Excise Tariff. The appellants have contended that conversion of lumps into powder form does not constitute `manufacture , since there is no transformation resulting in the production of entirely a new substance or commodity. In this context. they also cited examples of powdered coffee obtained as a result of grinding coffee seeds and ginned cotton seeds and waste cotton obta .....

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..... s from the mines and to powder them. If any one needs specific size then the powder is sieved to that size and then sold. If not the powder is sold as it is without recoursing into any sieving and grading operation. In some cases the appellants have also avered that the sale of lumps, as they are, is resorted to even without powdering them. 3. The term `manufacture would cannot `transformation .....

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..... f powders to meet requirements of specific use in Industries. In view of this position, I hold that mere conversion of lumps into powder does not constitute manufacture and as such the levy of duty under Item 68 is not warranted. 4. The other contention made by the appellants that since Barytes is mentioned under Notification No. 114/73, dated 30-4-1973 issued under Tariff Item 14, this is no .....

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