Manufacturing Activity of Blending Guar Dal Flour Subject to Central Excise Scrutiny for Increased Viscosity in Product.

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....Activity of blending to increase the viscosity of the product- Appellants had mixed Guar Dal Flour/Powder (75%), Guar Dal Powder/Saw Dust (5-10%) and TKP (10-15%) in a blender - Activity is a manufacturing activity - AT....