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2009 (3) TMI 170 - AT - Central ExciseManufacture - manufacture and clearance of shikakai powder and arapputhool – held that - the activity of pulverisation of shikakai constituted manufacture - Shikakai powder is excisable. It is classifiable under CSH 3305.90. Exemption under Notification No. l40/83 as amended shall be extended to clearances of shikakai powder made by MMN and associate units during the material period treating MMN as the manufacturer- arapputhool (grinding mohwa cake into powder ) is not a manufactured item exigible to duty - in the instant case different High Courts and Single Judges and Division Bench of the Madras High Court held different views on the exigibility of the process of conversion of shikakai into shikakai powder - there was scope for the assessee entertaining bona fide belief that the shikakai powder was not a manufactured product. In the circumstances we hold that larger period under Sec. 11A could not be validly invoked in the instant case - the clearances of all the units as of a single manufacturer and clubbed for computing their eligibility to SSI exemption.
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