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2011 (9) TMI 676 - SC - Central ExciseClassification - TP 12 - Heading 11.01 or 13.01 - Held That:- CESTAT is the last fact finding authority. - While answering the aforesaid issue, the CESTAT has merely relied upon the circulars/instructions issued by the Board in F.No. 10/18/86-CXI, dated 14-8-86. - CESTAT ought to have considered whether by the process of treatment the Tamarind Kernal Powder has undergone a change when TPT-12 is manufactured and sold as a marketable commodity. However, the CESTAT has not answered this issue. In our view, this is a primary issue which should have been considered and answered by the CESTAT. - matter remanded back for fresh consideration
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