https://www.taxtmi.com/caselaws?id=92495 The tribunal determined that 'Sunova-Spirulina Capsule' is not excisable and remains a natural product under HSN Heading 12.12. The processes involved, including adding binding agents, were not considered manufacturing under Section 2(f) of the Central Excise Act, 1944. The product was not classified under Tariff Heading 21.08 as an edible preparation. As a result, the appeal was successful, and the previous order was overturned, providing relief to the appellants. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92495 The tribunal determined that 'Sunova-Spirulina Capsule' is not excisable and remains a natural product under HSN Heading 12.12. The processes involved, including adding binding agents, were not considered manufacturing under Section 2(f) of the Central Excise Act, 1944. The product was not classified under Tariff Heading 21.08 as an edible preparation. As a result, the appeal was successful, and the previous order was overturned, providing relief to the appellants. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92495