TMI Blog2015 (5) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall be heard by a larger Bench. We may record that in the impugned order the Tribunal has held that the aforesaid process constitutes 'manufacture'. Since in the case of Hindustan Gum and Chemicals Ltd. this issue was left open to be decided by the Tribunal, the larger Bench of the Tribunal can take a fresh look into this issue in the instant case as well. - Following decision of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the respondent the aforesaid product is a product of milling industry and therefore classifiable under Chapter Heading 11.01. If the product falls in the aforesaid category it attracts nil duty. On the other hand, view which is taken by the Revenue is that after the aforesaid process of converting Gaur Dal into powder is undertaken it becomes 'Gum' and therefore it needs to be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustan Gum and Chemicals Ltd. vs. CCE, Ahmedabad- II (2004 (91) ECC 289) where the case is concerned tamarind Kernel powder (a kind of gum only) it was held to be classified under Chapter 11 as the product of milling industry and not a gum fall under Heading 13.01. Submission of Mr. K. Radhakrishnan is that in the aforesaid situation the Tribunal should have referred the matter to the larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at some of the aspects have not been properly dealt with by the Tribunal. The said judgment remanding the case back to the Tribunal is reported as Commissioner of Central Excise, Ahmedabad v. Hindustan Gum Chemicals Ltd. 2011 (272) E.L.T. 326 (S.C.). We, thus, set aside the impugned order and remit the case back to the Tribunal. We also direct that the matter shall be heard by a larger Bench. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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