Page 302 - ELT_15th June 2020_VOL 372_Part 6th

948 EXCISE LAW TIMES [ Vol. 372
Manufacture - Activity of conversion of unrefined lead ingots into refined
lead ingots to make lead alloys for making batteries - Refined lead means
metal containing by weight at least 99.9% of lead which is used for
manufacturing of lead acid battery, and so, its use is different from the
use of unrefined lead ingots - In view of the decision by Apex Court in
2015 (319) E.L.T. 578 (S.C.) such an activity amounts to manufacture,
when a different product comes into existence as a result of a process
which makes the said product commercially usable - Also, in terms of
Notification No. 96/2009-Cus. said process amounts to manufacture as
FTP read with the Import Export Policy, requires to bring a new product
having a distinct name, character and use - Section 2(f) of Central Excise
Act, 1944 — Commr. of C. Ex. & Service Tax, Jammu & Kashmir v. Gravita Metals (Tri. -
Chan.) ......................................... 172
— Blending Motor Spirit (MS) and HSD with small quantity of
multifunctional additives to make branded MS/HSD - Issue no longer
res integra having been decided in number of cases holding that blending
ibid merely improves quality of MS/HSD and there was no change in
characteristics, usage and ISI specifications of these products - No stay
has been granted against these decisions - Case law relied by Revenue
not applicable as same pertained to exemption notification - Impugned
order not sustainable as activity not amounting to manufacture - Section
2(f) of Central Excise Act, 1944 — Hindustan Petroleum Corporation Ltd. v. Commr.
of C. Ex., Patna (Tri. - Kolkata) .............................. 137
— Blending of Motor Spirit with Ethanol not ‘manufacture’ of a new product
with different characteristics or commercially, small quantities of
additives only improved quality of Motor Spirit to reduce emissions
levels - Section 2(f) of Central Excise Act, 1944 — Reliance Industries Limited v.
Commr. of C. Ex. and Service Tax, Rajkot (Tri. - Ahmd.) ................... 414
— Refilling of imported ink from bulk container to small packs i.e. printing
reservoir and printing ink cartridges procured from third party and re-
labelling such small packs does not amount to manufacture - Section 2(f)
of Central Excise Act, 1944 — Domino Printech India Pvt. Ltd. v. Commr. of C. Ex.,
Delhi-III (Tri. - Chan.) .................................. 96
— Repacking of Pharmaceuticals amount to manufacture - See under
PHARMACEUTICALS ............................... 622
Manufacture of laundry soap with aid of gas, exemption admissible - See
under POWER .................................... 281
Manufactured vis-à-vis unmanufactured Tobacco, classification of - See
under TOBACCO POWDER (SNUFF) ....................... 156
“Marketability test”, scope of application for classification - See under
INTERPRETATION OF STATUTE......................... 465
Mats for cars, classification of - See under CARPETS ................ 465
Medical Equipment - Electro Therapeutic Apparatus (Theratron Phoenix
Cobalt-60) - Exemption under Notification No. 64/88-Cus. cannot be
denied for failure to fulfill post import conditions such as production of
installation certificate, free treatment to patients of income less than ` 500
per month, 10% beds allotted to patients for treatment with the said
equipment, etc. particularly when all required documents produced at
the time of import and clearance of goods was allowed - Failure to fulfill
post import conditions may lead to confiscation and not disallowance of
exemption — Keshlata Cancer Hospital Pvt. Ltd. v. Commr. of Cus. (Import), Mumbai
(Tri. - Mumbai) ..................................... 88

EXCISE LAW TIMES  15th June 2020  302