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TMI Blog1992 (7) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and order is passed. 2. The petitioner is the manufacturer of Ultramarine blue. The petitioner's products are being charged to excise duty under Tariff Item No. 32.06. The contention of the petitioner is that the ultramarine blue is manufactured in bulk and then the same is sold in small packets when no manufacturing process takes place. 3. It is not necessary to go into this controversy an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controversy about this contention. The goods are not only sold by the petitioner in bulk but also in small packets. The only controversy is whether the packing of these goods results in manufacture of any marketable commodity. 4. In view of the aforesaid notification the writ petition must succeed. 5. There is also an additional point. In the case of Lathia Industrial Supplies Co. Pvt. Ltd. v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no dispute that the same process, that is re-rubberising and re-lining, took place before and after March, 1986 and the law to be applied had not changed. The Supreme Court held in that case as follows :- "We allow the appeal and hold that the rubberising and re-lining of old and used rollers would not amount to manufacture both before and after March 14, 1986." 6. In the instant case a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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