using jaw crusher
and grinder, and converted into lumps, chips and powder.
None of the activities carried out at the Silvassa Unit can be
termed ... support of his findings.
[2] Whether it is slab, chips, powder or lump, they are all ferro
molybdenum alloy and there is no difference
from the lumps and that the composition of the end-product is different from lumps. The lumps are broken into chips and powder for convenience ... price of dolomite powder. As extra cost of Rs. 88 per metric ton is incurred in getting powder from the lumps by way of extra
present case since Diaspore and Prophylite are sold both in lump and powder form.
3. On behalf of the respondents Ms. Parveen Mahajan the learned ... grinding of lumps. It has been contended on behalf of the appellants that crushing of lumps of Diaspore and Pyrophylite into powder does not amount
opined that the fireclay lump has the same plasticity when that lump is converted into powder form. There is no distinction. The appellants have further ... powder was also used as the base for manufacturing talcum powder which is a cosmetic. The appellants were reportedly supplying their soap stone powder
Lumps
:- 3 -: ITA 2117/10
5. The assessee has followed TNMM method for the transfer
pricing analysis in respect of Bentonite Lumps, Bentonite Powder ... Bentonite Lumps, Bentonite Powder, Potash Feldspar
Lumps and Soda Feldspar Lumps. In respect of Bentonite
Lumps, Bentonite Powder, Potash Feldspar lumps, the assessee
has adopted
respondents resisted the claim contending that the conversion of soap stone lumps into powder did not constitute manufacture requiring payment of Central Excise duty ... stone lumps. The Collector, who examined the samples of both, has observed that while the lumps were having a yellowish colour, the powder was white
dispersions (emulsions and
suspensions) and solutions;
(ii) Blocks of irregular shape, lumps,
powders (including moulding
powders), granules, flakes and similar
bulk forms.
(b) Notwithstanding anything ... dispersions (emulsions and
suspensions) and solutions;
(b) Blocks of irregular shape, lumps,
powders (including moulding
powders), granules, flakes and similar
bulk forms.
7. Heading
from the lumps and that the composition of the end-product is different from lumps. The lumps are broken into chips and powder for convenience ... dolomite lumps.....It appears from the vouchers produced by the respondents that the petitioner had supplied dolomite lumps, chips and powder to different glass manufacturers
suppliers etc. in respect of Mobile Powder Transfer
System, Drum Contentment System, Powder Transfer
System-Mobile, Lump Breaker Suction Lance, Micro-
Powder Transfer System, Transbatch ... hereto, in respect of
Mobile Powder Transfer System/s, Drums Contentment
System, Powder Transfer System-Mobile, Lump Breaker
Suction Lance, Micro-Powder Transfer System,
Transbatch
characteristics and qualities of dolamite lumps, therefore, there is no manufacture by
crushing dolamite lumps into chips or powder ... grinding of lumps. It has been contended on behalf of the appellants that
crushing of lumps of Diaspore and Pyrophylite into powder does not amount
