Prasad and Mishri from sugar not considered manufacturing; exempt from excise duty under tariff headings 1704.90 and 1701.

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....Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them neither under 1704.90 nor under any sub-heading of 1701. - AT....