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1996 (6) TMI 135 - AT - Central ExciseExtract: ....... Excises and Salt Act, 1944. Moreover, we also find that tamarind seed and tamarind seed powder are sold as two distinct commodities, distinct in their use in the market. Thus they are lsquo goods rsquo and the process of conversion of tamarind is also a process of manufacture. In the result, the impugned order is upheld and the appeal is rejected.
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