2007 (8) TMI 28

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....al filed by the Department is whether the process to which the raw asafoetida" (hing) is subjected to, resulting in the formation of "compounded asafoetida", constitutes "manufacture" under the Central Excise Act, 1944. We have gone through the process. As rightly held by the Tribunal there is no chemical change brought about by the aforestated process. The product at the starting point of the pro....