https://www.taxtmi.com/caselaws?id=102264 Spray-dried Spirulina powder was treated as a natural product rather than a manufactured excisable product, because processing such as drying, grinding or spray-drying did not alter its essential character. The earlier tribunal view on Spirulina, affirmed by the Supreme Court, was followed for the same classification issue. On that basis, the duty demand failed, and the related penalty and interest were also unsustainable. en-us Mon, 17 Sep 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102264 Spray-dried Spirulina powder was treated as a natural product rather than a manufactured excisable product, because processing such as drying, grinding or spray-drying did not alter its essential character. The earlier tribunal view on Spirulina, affirmed by the Supreme Court, was followed for the same classification issue. On that basis, the duty demand failed, and the related penalty and interest were also unsustainable. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102264