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2007 (5) TMI 373 - AT - Central ExciseManufacture - Shigekai powder - Classification of goods - whether the crushing of Shigekai pods and rita mixed in the proportion of 10:1 and marketing in retail packs would amount to process of manufacture and liable to be classified under sub-heading 33 05.99 for purpose of levy of excise duty? - Held that: - reliance placed in the case of State of Maharashtra v. Mahalaxmi Stores [2002 (11) TMI 112 - SUPREME COURT OF INDIA] supports the contention that mere powdering of shigekai nuts and rita will not bring into existence new product as the product continues to retain it’s original character though in a modified form. The demands raised are required to be set aside by holding that the process of crushing the shigekai nuts and rita into powder form does not bring into existence new product - appeal allowed - decided in favor of appellant.
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