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2007 (10) TMI 272 - AT - Central ExciseGrinding and mixing Guar Dal for obtaining Guar gum – held that impugned process amounts to manufacture - held that the Guar Gum would be properly classifiable under Chapter 11.01, as a product of milling industry which attract ‘nil’ rate of duty – impugned order confirming demand and imposing penalties are set aside
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