1997 (3) TMI 173

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....iva Dass, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The respondents in this appeal were marketing a product known as "Pacudamix" in gunny bags of 20 kgs. and 80 kgs. containing a mix of gramflour and maize flour in the proportions of either 70:30 or 55:45. A show cause notice was issued alleging that these products were dutiable under Chapter Heading 2107.91 a....

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....ry ingredients like salt and chilly powder were not present in the impugned goods. He observed that the goods were simply mixture of gramflour and maize flour. It was his finding that the mixture did not amount to manufacture and that the product although so advertised as Pacudamix was commonly known only as Besan in the retail market. We find that this logic of his has not been challenged in the ....