https://www.taxtmi.com/caselaws?id=167482 Section 35A(2) review could validly be initiated where the record showed that the subordinate excise order had been made without material necessary for a proper classification decision; later chemical examiner reports mentioned in the notice did not invalidate the initiation because the defect was already apparent on the record. On exemption, item 14 of Notification No. 17/70-C.E. covered only preparations produced by a process beyond mere grinding or mixing. Pure barley powder did not fall within that exclusion and remained exempt, but Robinson's Patent Barley, containing barley powder with added calcium and iron, was treated as a preparation with a basis of flour and was not entitled to the exemption. en-us Thu, 11 Apr 1985 00:00:00 +0530 Mon, 22 Dec 2014 11:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167482 Section 35A(2) review could validly be initiated where the record showed that the subordinate excise order had been made without material necessary for a proper classification decision; later chemical examiner reports mentioned in the notice did not invalidate the initiation because the defect was already apparent on the record. On exemption, item 14 of Notification No. 17/70-C.E. covered only preparations produced by a process beyond mere grinding or mixing. Pure barley powder did not fall within that exclusion and remained exempt, but Robinson's Patent Barley, containing barley powder with added calcium and iron, was treated as a preparation with a basis of flour and was not entitled to the exemption. Case-Laws Central Excise Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167482