https://www.taxtmi.com/caselaws?id=83363 The Tribunal allowed the appeal, determining that coffee tablets are not distinct from coffee powder for classification and exemption purposes. The conversion process of coffee powder into tablets was held not to amount to "manufacture" under the Central Excises and Salt Act, 1944. The Tribunal emphasized that the exemption under Notification No. 127/89 encompasses coffee powder in any form, including tablets, and set aside the Department's denial of exemption for the tablets. en-us Tue, 05 Jul 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83363 The Tribunal allowed the appeal, determining that coffee tablets are not distinct from coffee powder for classification and exemption purposes. The conversion process of coffee powder into tablets was held not to amount to "manufacture" under the Central Excises and Salt Act, 1944. The Tribunal emphasized that the exemption under Notification No. 127/89 encompasses coffee powder in any form, including tablets, and set aside the Department's denial of exemption for the tablets. Case-Laws Central Excise Tue, 05 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83363