9911796707
TMI Blog2017 (9) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... rs/Medium, etc. The appellants were issued with a Show Cause Notice dated 06/02/2007 wherein it was alleged that they were engaged in (i) Grinding & Mixing of Glass Frit under Heading No. 3207000, (ii) Dilution & Mixing of Prepared Inorganic Pigments under Heading No. 32071030 & (iii) Dilution & Re-packing of Cover Coats, Lacquer & Media under Heading No. 32081020. It was alleged that Grinding & Mixing of Glass Frit amounted to manufacture. Further, Dilution & Mixing of Prepared Inorganic Pigments amounted to manufacture and Dilution & Re-packing of Cover Coats, Lacquer & Media from bulk pack to small pack amounted to manufacture. Therefore, the appellants were issued with the said notice for demand of Central Excise duty of Rs. 6,13,621/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of manufacture provided under Section 2(f) of the Central Excise Act, 1944 since the emerging goods were classified under 30208 which is covered by the 3rd Schedule of the Central Excise Act, 1944. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant in respect of Dilution & Mixing of Silica Powder with the Pigments. He has submitted that this Tribunal in the case of Jayu Products Versus Collector of Central Excise, Bombay reported at 1994 (74) E.L.T. 158 (Tribunal) has held that if duty paid Ultra Marine Blue was mixed with China Clay as a dilutant then the process did not amount to manufacture. Therefore, he has pleaded that the impugned Order-in-Appeal to that extent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law relied upon by the appellant is not applicable in the present case. In the said case of Goyal M. G. Gases Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Chandigarh (supra) appellant therein used to receive oil through pipeline and said oil was used in the transformers in the process of repair of transformers and in that case Revenue had contended that such use of oil in transformer was repacking into small packs and therefore it amounted to manufacture. This Tribunal in that case has held that oil was used in the maintenance and therefore it was not repacking. We find that said final order is not squarely applicable in the present case. Therefore, we hold that the impugned Order-in-Appeal is sustainable in so far as it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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