2014 (1) TMI 1163

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....hek Jaju, Advocate For the Respondent : Shri A.K. Jain, Joint CDR ORDER Per Archana Wadhwa: After hearing arguments of both sides, we find that the appellants are engaged in the manufacture of various Potato Chips, Namkeens etc. For making the said goods more spicy/tasty etc, they use various masalas. The said Masalas are procured by them from the market in ready to use condition. However, bef....

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....re mixing various masalas/acids etc. does not get covered by the definition of 'manufacture' as appearing in Section 2(f). Further having taken a specific stand that the said Masala Mixed is not being marketed by them and is not marketable. As such, the same cannot be held to be an excisable item. 3. Countering the above argument, the learned Joint CDR for the respondents stated that the appellan....

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....ssification being available under chapter 9. The Revenue's stand that the appellants were themselves considering the goods to be manufactured goods and marketable goods, cannot act as a bar to the subsequent claiming of non-manufacturing activity. 5. Prima facie, we find that mere mixing of various ready to use masalas along with some other ingredients for captive consumption, may not be held to ....