2021 (9) TMI 1544

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....A RAO, MEMBER (TECHNICAL) For the Appellant : Mr. C. Sumanth, Consultant For the Respondent : Mr. L.V. Rao, Authorized Representative of the Department ORDER JUSTICE DILIP GUPTA During the course of hearing of these two appeals, the matter was referred to a Larger Bench of the Tribunal to decide the aforesaid issues a. Whether the activity of crushing, pulverizing, converting and packing o....

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....ed by judicial determination, is, thus, complied with. The applicability of the decision in Jayakrishna Flour Mills (P) Ltd. to the impugned products is beyond question. 30. In view of the above, we conclude that 'manufacturing' as held by the Tribunal in Jayakrishna Flour Rolling Mills (P) Ltd. has relevance to the present dispute that is wanting in the decision in Sara Spices which res....