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2008 (1) TMI 113 - AT - Central ExciseScented supari made from the activity of cracking of betelnut followed by roasting, coating with oil and addition of sweetening & flavouring agents - in the end product the ‘betel nut remains a betel nut’ - process involved in the manufacture of sweetened betel nut pieces does not result in the manufacture of a new product as the end product continues to retain its original character though in a modified form – cutting betel nuts & making scented supari is not manufacture so not duitiable
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