TMI Blog2018 (2) TMI 1794X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture. When it is not amount to manufacture, then it is not subject to excisability and the value of the same cannot be included for the purpose of the SSI limit - appeal allowed - decided in favor of appellant. - E/341/2008-DB - Final Oder No. 20114/2018 - Dated:- 6-2-2018 - Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) Shri Syed Peeran, Advocate, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illy powder cannot be included in the total turnover for the purpose of SSI exemption. But, the Department has not allowed the claim of the appellant. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Syed Peeran and Shri N. Jagadish for the parties. 4. After hearing both the sides and on perusal of the record, it appears that in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... white pepper and pepper powder are same goods. Lastly, he made the submission that value of the chilly powder should be excluded from the limit of the SSI exemption. 6. On the other hand, Learned AR for the Department reiterated the findings of the impugned order. 7. After hearing both the sides and on perusal of the record and by following the decisions (supra), we are of the view that cru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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