Suhas Chandra Sen, J. - (1.) The Court: The order passed on 21st January 1992 is recalled and the matter has been heard afresh the following judgment and order is passed.
(2.) The petitioner is the manufacturer of Ultramarine blue. The petitioner's products are being charged to excise duty under Tariff Item No. 32.06. The contention of the petitioner is that the ultramarine blue is manufactured in bulk and then the same is sold in small packets when no manufacturing process takes place.
(3.) It is not necessary to go into this controversy any further in view of the notification issued by the Government of India, Ministry of Finance, Department of Revenue, dated 16th December 1991. A copy of the said notification has been handed up in court and the same is kept as part of records of this case. It has been specifically provided in the said notification that the ultramarine blue falling under sub-heading No. 3212.90 of the Schedule to Central Excise Tariff Act was being exempted from duty, provided that such ultramarine blue was manufactured out of ultramarine blue on which duty of excise leviable thereon under the Central Excises and Salt Act had already been paid. The petitioner case is that the petitioner has already paid the excise duty on ultramarine blue when the same was manufactured in bulk. It appears that there is no controversy about this contention. The goods are not only sold by the petitioner in bulk but also in small packets. The only controversy is whether the packing of these goods results in manufacture of any marketable commodity.;