Assessee's raw material not classified as manufactured goods; not subject to confiscation u/r 25 of Excise Rules.

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....Clandestine Removal - Since the raw material of assessee cannot be held to be goods manufactured by assessee, same is definitely beyond the scope of confiscation under Rule 25 of Excise Rules. Merely because raw material of an assessee is marketable as such, same can not be held to be the excisable goods. - AT....