2005 (3) TMI 563

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....t. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - Examined the records and heard both sides. It appears from the records and the submissions that two issues arise for consideration in this case : (a) whether conversion of Spirulina Powder into Tablet form amounts to manufacture (b) whether Spirulina Tablet is classifiable under Chapter 12 of the CET....

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....Powder into Tablet form does not amount to "manufacture" within the meaning of Section 2(f) of the Central Excise Act, it is not necessary for us to address the classification issue. In this context, it needs to be mentioned that, in the case of Sanat Products Ltd. v. Commissioner, 2000 (115) E.L.T. 163 (Tri.) affirmed by the Apex Court vide 2000 (121) E.L.T. A225, Spirulina Capsule was held to be....