Classification (HSN Code) for "Rice and Spice"-Interpretation of Tariff ( 11.01 or 21.08)

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..... 21.08 of the Tariff Act. Since we are holding that the activity undertaken by the assessee does not amount to manufacture, this appeal is liable to succeed on this ground itself in as much in the absence of any manufacture there is no question of payment of any excise duty. We may, however, remark that even otherwise the classification of the product by the Revenue under sub-heading 21.08 may n .....

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