2005 (3) TMI 563

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....ondent. [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 CETA Schedule or under Chapter 21 of the sa....