1977 (1) TMI 151 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Central Excise, Madras held that the conversion of Barytes lumps into powder does not constitute 'manufacture' under Item 68 of the Central Excise Tariff. Mere conversion without grading into different varieties for specific industries does not qualify as 'manufacture'. The exemption under Notification No. 114/73 for mixtures of pigments does not apply to Barytes in this case. The appeal was allowed.