1995 (4) TMI 12

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..... nd that the assessee's activities are : (i) sorting and grading of chillies as per the Agmark specifications and make them fit for export ; and (ii) before such export, clipping and stemming of chillies. The court, on the said basis has held that, "if this was to be held to fall within the definition of 'processing', we are afraid any small activity done by a trader would fall within that de .....

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..... owever, has brought to our notice a judgment of the Supreme Court in Empire Industries Ltd. v. Union of India [1986] 162 ITR 846. The judgment has taken into account the definition of the word "manufacture" in section 2, introduced retrospectively by the Central Excise and Salt and Additional Duties of Excise (Amendment) Act, 1980, and opined, "if a new substance is brought into existence or if a .....

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