https://www.taxtmi.com/caselaws?id=92141 The Tribunal held that no duty was chargeable on the converted chocolates as no new product emerged from the conversion process. Therefore, the aggregate value of clearances of these converted chocolates was not to be included in determining the exemption limit under Notification No. 1/93. The impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Fri, 02 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92141 The Tribunal held that no duty was chargeable on the converted chocolates as no new product emerged from the conversion process. Therefore, the aggregate value of clearances of these converted chocolates was not to be included in determining the exemption limit under Notification No. 1/93. The impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92141