1985 (10) TMI 236

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ising out of the Tribunal's order dated 21.1.85, the applicants have required us to refer to the High Court the following question : Whether on the facts and in the circumstances of the case, hydrogen used along with oxygen as a fuel to melt and seal the ends of quartz burners, under controlled conditions, for use in MV lamps as adequate to class hydrogen so used, is a raw material used in the ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ordinary common sense meaning of the word, which is 'that out of which, any process of manufacture makes the article, it produce". In other words, raw material refers to that product which, by being subjected to a process of manufacture, is converted into another product. Hydrogen gas, Nitrogen gas and Carbon-di-sulphide used by appellants are not raw materials in this sense of the term, and ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, we accordingly refer under section 35G of the Central Excises and Salt Act the following question of law to the Hon'ble High Court of Judicature, Ernakulam, Kerala. " Whether in the facts and circumstances of the case, hydrogen used along with oxygen as a fuel to melt the ends of quartz burners is a raw material within the meaning of Notification No. 201 dated 4.6.79."
Case laws, Decision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X