https://www.taxtmi.com/caselaws?id=207505 Shikakai powder's classification under Chapter Heading 33.05 of the Central Excise Tariff, and whether it was excisable goods at all, had to be reconsidered in light of a later Supreme Court clarification that mere conversion of shikakai pods into powder may not amount to manufacture and that the result depends on the actual activity undertaken. The tribunal noted that the Supreme Court had confined its order to the period January 1999 to March 1999 and had not disturbed the earlier position for prior periods. Because that clarification post-dated the impugned order, the matter required fresh examination by the adjudicating authority. The impugned order was set aside and the matter remanded for de novo adjudication. en-us Tue, 26 Jul 2011 00:00:00 +0530 Thu, 15 Dec 2011 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207505 Shikakai powder's classification under Chapter Heading 33.05 of the Central Excise Tariff, and whether it was excisable goods at all, had to be reconsidered in light of a later Supreme Court clarification that mere conversion of shikakai pods into powder may not amount to manufacture and that the result depends on the actual activity undertaken. The tribunal noted that the Supreme Court had confined its order to the period January 1999 to March 1999 and had not disturbed the earlier position for prior periods. Because that clarification post-dated the impugned order, the matter required fresh examination by the adjudicating authority. The impugned order was set aside and the matter remanded for de novo adjudication. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207505