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TMI Blog2003 (6) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... walla, Advocates, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the processes undertaken by the appellant on the synthetic diamond powder that it imports, amounts to manufacture. 2. The processes are not in dispute, and consist of heating the powder in a mixture with caustic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plains that the product is imported from its manufacturer GE Superabrasives, USA. The product is subjected to these processes in order to improve its function of cutting diamond. Even without being subjected to these processes. However, it serves the same purpose, although not so well. By being subjected to these processes, therefore, its physical and mechanical nature has not changed, nor it rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find it possible to agree that, by being subjected to the processes in question, there has been such a change in the character, composition or use of these products as to be able to say that a new name, character and use, physical structure, composition of a product is unchanged chemically to it is not altered, what happens is some foreign substance is removed. On importation, the product was des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing diamonds that were had earlier. The Commissioner says "Further I find that the raw material for the manufacture of diamond polishing powder, is industrial synthetic diamond powder, which has multifaceted uses such as polishing, lapping, super finishing, grinding, etc., but due to presence of impurities such as iron, cobalt, tungsten, etc., the irregularity in its size and shape could result ..... X X X X Extracts X X X X X X X X Extracts X X X X
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