https://www.taxtmi.com/caselaws?id=115227 Conversion of Spirulina powder into tablet form was held not to amount to manufacture under Central Excise law, following the settled line of decisions on the issue. As the activity did not constitute manufacture, the excise duty demand could not survive. The classification dispute was therefore left undecided because it was not necessary once manufacture was negated. en-us Thu, 10 Mar 2005 00:00:00 +0530 Thu, 24 May 2012 18:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115227 Conversion of Spirulina powder into tablet form was held not to amount to manufacture under Central Excise law, following the settled line of decisions on the issue. As the activity did not constitute manufacture, the excise duty demand could not survive. The classification dispute was therefore left undecided because it was not necessary once manufacture was negated. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115227