1980 (5) TMI 41 - CGOVT - Central Excise

Summary

The Government of India considered whether mica, after certain treatment for marketing, can be treated as a manufactured product for Central Excise duty. Mica in block form is not considered manufactured as it does not change its character, quality, or properties during treatment for marketing. Fabricated mica, involving fabrication or punching, is considered manufactured. The revision application is allowed only for block mica. The applicant's argument regarding the number of workers was not considered as the dispute did not focus on that point.