Sugar Products Classified as "Manufacture" Under Central Excise; Tariff Heading 17019100 Applies to Boora, Mishri, Batasha, Makhana.

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....Classification of goods - boora - mishri - batasha - makhana - conversion of sugar into subject goods is “manufacture” - produce/goods are liable to be classified under Cental Excise Tariff Heading 17019100....