Per : G.P. Agarwal : Short question involved in the present appeal is as to whether "the preparations based on the Ultra Marine Blue in the instant case amounts to 'manufacture' within the meaning of Section 2 (f) of the Central Excises and Salt Act. 1944? If so. whether the appellants were entitled for the benefit of exemption Notification No. 114/73-CE dated 13.4.73 as amended ?"

2. The facts giving rise to the above controvercy in brief are that the appellants after obtaining the L-4 licence as directed by the Range Superintendent filed their Classification List No. 224/87 classifying their product "preparations based on Ultra Marine Blue "under sub-heading No. 3206.90 and claiming exemption under Notification No. 175/86-CI2 and further showing in para III of the classification list liquid blue as not excisable. Subsequently they also claimed the benefit under exemption Notification No. 114/73 as amended. However, on scrutiny of the classification list the Department was of the opinion that the appellants were not eligible for the benefit of exemption Notification No. 1 14/73 or Notification No. 1 75/86. Accordingly, a Show Cause Notice was issued to the appellants to show c