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1999 Supreme(Ker) 202

S.SANKARASUBBAN, A.R.LAKSHMANAN
Thressiamma – Appellant
Versus
Union of India – Respondent


Judgment :-

S. Sankarasubban, J.

The above Writ Appeal is filed by the petitioner in O.P.No. 14526 of 1993. The Original Petition was dismissed by judgment dated 23.12.1998. In the Original Petition, the petitioner had prayed for a writ of certiorari or other appropriate writ and set aside Ext. P7 order dated 21.7.1993 of the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'). The grievance of the petitioner which was highlighted in the Original Petition is as follows:

2. The petitioner/ appellant is the propritrix of Vijaya Packers. The petitioner, on behalf of M/s. Corn Products Company (India) Ltd, who market Glucovita Glucose D, had undertaken the process of mixing and blending Dextrose Mono Hydrate with 0.6% of Tricalcium Phosphate and 0.00025 % Vitamin-D on job work basis. According to the petitioner, Tricalcium Phosphate was added as an anti-caking agent and Vitamin D to improve the quality of Dextrose without any chemical change or reaction. According to the petitioner, there is no manufacturing process within the meaning of S.2(f) of the Central Excise and Salt Act, 1944 (hereinafter referred to as 'the act). The fourt





































































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