https://www.taxtmi.com/caselaws?id=94832 The Tribunal ruled that converting spirulina into tablets did not amount to manufacturing as the active ingredient remained unchanged, and the slight variations in composition did not alter the primary purpose of the product. Citing precedents and Supreme Court guidelines, the Tribunal held that the addition of necessary substances for tableting did not constitute manufacturing. The decision in a related case supported this finding, and the tabletting process did not result in a food supplement preparation due to the absence of added vitamins or iron. Consequently, the Tribunal set aside the Order-in-Appeal, allowing the appeal with appropriate relief. en-us Wed, 09 Feb 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94832 The Tribunal ruled that converting spirulina into tablets did not amount to manufacturing as the active ingredient remained unchanged, and the slight variations in composition did not alter the primary purpose of the product. Citing precedents and Supreme Court guidelines, the Tribunal held that the addition of necessary substances for tableting did not constitute manufacturing. The decision in a related case supported this finding, and the tabletting process did not result in a food supplement preparation due to the absence of added vitamins or iron. Consequently, the Tribunal set aside the Order-in-Appeal, allowing the appeal with appropriate relief. Case-Laws Central Excise Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94832