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2024 (3) TMI 980 - TELANGANA HIGH COURTProcess amounting to manufacture or not - raw material fuller’s earth lumps were being subjected to undergo a process of getting crushed in job crusher and pulverized in pulveriser - manufacturing and selling of “Activated Bleaching Earth” and “Activated Carbon” - excisable goods or not - Whether this process and the resultant product can be classified as activated bleaching earth? - suppression of material facts or not - HELD THAT:- From the finding of fact given by the authority passing the Order-in-Original, what is established is that though fuller’s earth is the raw material which is subsequently converted into an “Activated Bleaching Earth” or an “Activated Carbon” through a mechanical process which includes a chemical treatment after crushing the fuller’s earth lumps altering the clay into powder and by increasing its bleaching potential. The very purpose of subjecting the fuller’s earth clay to chemical treatment in a mechanical manner is to alter the nature of the product. Further, the bleaching ability is enhanced by way of mechanical and chemical process and the filtration rate of the product also gets enhanced and becomes faster. Another fact which stands established is that the raw material fuller’s earth in itself cannot be used for those purposes which it is subsequently used after the mechanical chemical process is undertaken. Yet another fact which is established from the pleadings is that the use of the Activated Bleaching Earth cannot be achieved if fuller’s earth is used as it is without the chemical treatment and the mechanical process which includes the heating process etc. The mechanical process which fuller’s earth is subjected to is to increase its bleaching performance and filtration properties and the product is also tailor made as per the specifications required by the client as per use at their plants. The bleaching earth has a set of advanced formula of different combinations and it is applied by the manufacturer by using the production technology to manufacture different grades of Activated Bleaching Earth. All these process put together alters the fuller’s earth clay into an Activated Bleaching Earth giving it the properties that increases its bleaching potential. The finding so arrived at by respondent No. 2 which stands affirmed by yet another detailed reasoned order passed by respondent No. 1, both of which again subjected to test before the Tribunal and the Tribunal also giving specific reasons in the course of affirming the orders passed by respondent Nos. 1 and 2 - there are no substantial merit in the arguments advanced by the learned counsel for the appellant calling for an interference to the findings given by the Tribunal. Appeal dismissed.
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