https://www.taxtmi.com/caselaws?id=4015 Processing of dry fruits, peanuts, pista, cashewnuts and almonds was treated as manufacture for Central Excise purposes, making the goods classifiable under Chapter 20 of the Central Excise Tariff Act, 1985. The SC noted that the products and processing were materially similar to those considered in a connected matter, where the same treatment had already been upheld, and no reason was found to depart from that view. On that basis, the Tribunal's alignment with the earlier ruling was maintained and the assessee's appeal failed. en-us Tue, 19 Feb 2008 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4015 Processing of dry fruits, peanuts, pista, cashewnuts and almonds was treated as manufacture for Central Excise purposes, making the goods classifiable under Chapter 20 of the Central Excise Tariff Act, 1985. The SC noted that the products and processing were materially similar to those considered in a connected matter, where the same treatment had already been upheld, and no reason was found to depart from that view. On that basis, the Tribunal's alignment with the earlier ruling was maintained and the assessee's appeal failed. Case-Laws Central Excise Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4015