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2017 (4) TMI 684 - AT - Central ExciseClassification of goods - Tamarind Kernal Powder (TKP) - classifiable under Chapter sub-heading 1101.00 of CETA, 1985 or under Chapter sub-heading 1301.10? - Held that: - this Tribunal in the appellant’s own case M/s Hindustan Gum & Chemicals Ltd. Versus CCE, Ahmedabad [2012 (7) TMI 748 - CESTAT, NEW DELHI], after analyzing the process of manufacture, relevant tariff entry and HSN Notes concluded that the product TKP is classifiable under Chapter sub-heading13.01 of Central Excise Tariff Act, 1985 - the matter is remanded to the adjudicating authority to re-compute the demand - appeal allowed by way of remand.
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