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TMI Blog2015 (5) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... nan, Sr. Adv., Mr Rupesh Kumar, Adv., Mr Ritesh Kumar, Adv., Mr T M Singh, Adv., Mr B Krishna Prasad, Adv., Mr Jaideep Gupta, Sr. Adv., Mr Kunal Chatterji, Adv. and Ms Maitrayee Banerjee, Adv. For the Respondents : Mr Alok Yadav, Adv., Mr Somnath Shukla, Adv., Mr Udit Jain, Adv. and Mr Praveen Kumar, Adv. ORDER There are three products involved in the present appeal and the question is as to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of Chapter Note 11 of Chapter 29 and Chapter Note 3 of Chapter 32 of the Act, which gives extended meaning to : 'manufacture' by creating a fiction, the appellant wants to rope in the respondent-assessee under the aforesaid Chapter Notes. The two chapter notes, viz., Chapter Note 11 of Chapter 29 and Chapter Note 3 of Chapter 32 are identically worded and read as under: - Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s undertaken, the same should be treated as manufacture. To put it otherwise, he wanted us to read the word 'and' not conjunctively but disjunctively. We are not impressed with this argument of Mr.Radhakrishnan. It is clear from the plain language of the aforesaid Chapter Notes which use both the expression 'or' as well as 'and' at different places. Thus, by using the two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts, viz., dyes & dye bases, napthols & fast bases, as well as chrome pigments, the final order which was passed by the adjudicating authority, did not levy any excise duty on dyes and dye bases. Thus, we are concerned with the remaining two products, viz., napthols & fast bases and chrome pigments. Insofar as the napthols & fast bases is concerned, even from the order of the Commissioner, it be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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