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2020 (1) TMI 99 - AT - Central ExciseProcess amounting to manufacture or not - appellant purchases lead ingots (purity of 99.5% or grade ‘B’) and thereafter remove the same either without processing as such or after increasing the purity to 99.9% - allegation of Revenue is that the increase of purity from 99.5% to 99.9% amounts to manufacture and accordingly the product of the appellant are dutiable - HELD THAT:- The learned Commissioner (Appeals) have erroneously observed that lead with 99.9% purity is classified under a separate entry which is not so, as is evident. Thus, the impugned order suffers from mistake of law and fact. Further, there is no test report on record in support of allegation of revenue. The demand raised by the authority below is misconceived - Appeal allowed - decided in favor of appellant.
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