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2001 (9) TMI 779 - CEGAT, CHENNAIExtract: ....... s decision in the case of Sanat Products case (supra), we hold that the product in question is a natural product and the same, not being a manufactured product, is not excisable and any demand of duty on the product cannot be sustained. Consequently penalty and interest also must go. We therefore, set aside the impugned order and allow the appeal.
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