TMI Blog1999 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Suman, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two appeals arise out of the same impugned order and are therefore being disposed of vide this common order. 2. The appellants manufactured Acid grade and Metallurgical grade Fluorspar in powder form. The acid grade was cleared in powder form. The Metallurgical Fluorspar was cleared in both powder and briqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate stressed that in making the briquettes out of Fluorspar powder no process of manufacture was involved. Therefore, the briquettes would also merit the same classification as the powder. In support of this argument he has relied upon certain judgments in the Polar Marmo Agglomerates Ltd. v. Union of India - 1994 (73) E.L.T. 536 (Raj.), where the High Court held that the Agglomerated marb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that both the lower authorities had held that the question of manufacture was not involved in the proceedings. 5. We have seen the structure of the contesting tariff entries. The Chapter Note 2 to Chapter 25 prescribed coverage of certain substances. It permits certain mechanical, physical and even chemical process which undertaken on the basic items would continue to keep the resultant items u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .07. 6. When a chapter note gives the specification defining the parameters for its cover then the questions whether the permissible process would amount to manufacture or not are extraneous to the coverage of the tariff and should not be entertained. 7. Even then we have examined the various judgments cited before us and especially the judgment in the case of Panjab Industries. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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