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The preparation of lead alloy ingots from duty paid lead and duty paid antimony to the extent of 0.85% was held not to constitute manufacture of lead ingots assessable under Tariff Item 27A because lead alloy so obtained still remains lead in view of the Explanation 1 to the TI, in the case of Hindustan Cables Ltd. v. CCE - 1985 (22) E.L.T. 180 T. In the case of East Texas Motor Freight Lines v. Frozen Food Express, the American Supreme Court held that the processing of chickens in order to make them marketable but without changing their substantial identity, did not turn chickens from agricultural commodities into manufactured commodities.