2001 (9) TMI 779

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....hri G.S. Menon, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both the sides, we find that the appeal itself can be disposed of finally at this stage. We therefore, allow the present application unconditionally and take up the appeal for final disposal. 2. What is called Spirulina (Algae) Powder is a product of the app....

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....unsel for the appellants submits that the issue of excisability of the product stands covered by the decision of this Tribunal in the case of Sanat Products Ltd. v. CCE, Meerut reported in [2000 (115) E.L.T. 163]. He further submits that the appeal preferred by the department against that decision was dismissed by the Hon'ble Apex Court vide [2000 (121) E.L.T. A225]. 5. Shri GS Menon, lear....

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....nal went to the extent of holding that even any additional process of mixing the powdered algae with binder also would not change the position. It was thus specifically held that Spirulina, being a natural product, was not excisable. We find that in the instant case admittedly the appellants' product is nothing but powdered and spray-dried Spirulina which is not different from the product consider....