https://www.taxtmi.com/caselaws?id=83148 The court held that the process of sifting and blending dextrose monohydrate with tricalcium phosphate and vitamin D constituted "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. The resulting product, Glucovita Glucose D, was classified under Heading 1702.21 of the Central Excise Tariff Act, 1985. The appeal was dismissed, affirming the original order. en-us Wed, 21 Jul 1993 00:00:00 +0530 Mon, 11 Jul 2011 12:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83148 The court held that the process of sifting and blending dextrose monohydrate with tricalcium phosphate and vitamin D constituted "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. The resulting product, Glucovita Glucose D, was classified under Heading 1702.21 of the Central Excise Tariff Act, 1985. The appeal was dismissed, affirming the original order. Case-Laws Central Excise Wed, 21 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83148