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2008 (9) TMI 16 - SC - Central ExciseManufacture – Conversion of ‘shikakai pods’ in to Shikakai powder” by crushing – since SCN has not even alleged that the assessee is engaged in the manufacture of Shikakai powder by crushing shikakai pods and 'Reeta' being mixed, then the entire adjudication stands derailed - merely powdering shikakai pods not amount to manufacture if no any herbal material is added therein - Department should examine the manufacturing process property – revenue appeal dismissed
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