1997 (2) TMI 272

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....r the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  The appellants imported one powder sifter consisting of V. Belt drive, main shaft, rivets, inlets and outlets, cylinders, inter-rings, screen deck, cleaning device and motor with spares. This sifter was used in one of the operations while manufacturing agglomerated coffee. It was, therefore, claimed that sifter was used in t....

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....he case of M/s. Lakhanpal National Ltd. v. Collector of Customs, Bombay - 1997 (90) E.L.T. 307 (T) = 1997 (18) RLT 217 in support of his contention that merely carrying out one of the processes in the course of manu- facture of a commodity would not result in the production of a commodity. 4. We have heard both sides. The admitted position is that the impugned machine only sifts coffee gra....