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2010 (12) TMI 1043 - HC - Central ExciseWhether re-glass lining of old vessels amounts to manufacture or not - Tribunal has not appreciated the fact that the goods once returned to the respondent’s factory are subjected to glass lining and without this essential process, their commodity has no commercial/marketable value inasmuch as either the goods returned have to be scrapped or re-manufactured - in the case of Shriram Refrigeration Industries (2008 -TMI - 48413 - HIGH COURT OF JUDICATURE FOR ANDHRA PRADESH AT HYD) held that the question as to whether any process undertaken by a manufacturer amounts to manufacture or not, and if the goods produced during that process are excisable or not would fall within the meaning of the expression determination of rate of duty of excise or the value of the goods for the purposes of assessment of duty’ used in Section 35G(1) and Section 35L(b) of the Act, appeal involves determination of a question relating to the rate of duty of excise or value of goods for the purposes of assessment, would lie before the Supreme Court and not before this Court, appeal dismissed as not maintainable
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