2008 (1) TMI 113

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..... 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 - E/624/2005 - 15/2008 - Dated:- 3-1-2008 - S/Shri P.C. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.C. Chacko, Member (J)]. -1 . T .....

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..... ed a show-cause notice to vacate it. They issued a second notice demanding duty on the above item by classifying it under SH 2107.00 and denying them SSI benefit. Both the show-cause notices came to be adjudicated upon, against the assessee and the matter has ultimately reached this Tribunal. 2. Learned counsel submits that the assessee's claim of non-excisability of the item stands accepted i .....

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..... depicts the status of the product prior to manufacture and thereafter. In those circumstances, the views expressed in the D.C.M. General Mills Ltd . (supra) and the passage from the American Judgment (supra) become meaningful. The observation that manufacture implies a change, but every change of not manufacture and yet every change of an article is the result of treatment, labour and manipulat .....

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