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TMI Blog1972 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... sical changes brought about later it will still be a manufacture. It was even mentioned by the respondents that the dye- stuff in lumps were not subject to excise duty. We consider it advisable that the matter should be remanded back to the Bombay High Court to enable both parties to produce evidence on the disputed questions. - 1218 of 1967 - - - Dated:- 8-12-1972 - A. Alagiriswamy, I.D. Dua and C.A. Vaidialingam, JJ. [Judgment per : Alagiriswamy, J.]. - This appeal by certificate is against the judgment of the High Court of Bombay which allowed the appellant's petition in part and rejected their prayer for refund of the balance of Excise Duty of Rs. 90,803.78 p. The first appellant is a manufacturer, among other things, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... night of 28th February, 1961 they were ready for delivery, the argument before the High Court as well as this Court centered around the point whether the process of manufacture had been completed before the mid-night of 28th February. 4. The definition of the word `manufacture' in Central Excises and Salt Act, 1944, Section 2, Clause (f) is as follows : ****** 5. The argument on behalf of the Central Excise authorities was that the goods which are the subject matter of dispute were still to undergo processes incidental or ancillary to the completion of the manufactured product, whereas the argument of the appellants was that all that remained was to pulverise and blend the manufactured product, that the manufacture was already complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a chemical process does not by itself result in the production of a new substance as known to the mercantile community and the consumers. However, we find no material on record to support this conclusion. Nor do we have any material as to what sort of blending was done by the appellants. The material on record is not sufficient to enable us to come to a conclusion one way or the other. There was a certificate given by an expert on behalf of the appellants and there were copies of two letters written by departmental chemists, which accidentally fell into the hands of the appellants, to the effect that before the mid-night of 28th February, 1961 these goods were in a chemically completely manufactured stage. The argument has throughout proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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