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(xii) Blending of different quantities of iron ore in the process of loading through mechanical ore handling plant so as to produce ore of contractual specification, does not amount to manufacture, but amounts to processing as has been held by the Supreme Court in the case of Chowgule and Co. (P.) Ltd. v. Union of India .
(xiii) In the case of CST v. D.S. Bist and Sons , the apex court approved the decision of this court in the case of State of Madras v. R. Saravana Pillai [1956] 7 STC 541 wherein it was held that curing of arecanuts does not amount to manufacture,