Customs, Excise and Gold Tribunal – Mumbai
Kinjin Food Pvt. Ltd. vs Commissioner Of C. Ex., Mumbai-Vi on 25 February, 2002
Equivalent citations: 2002 (144) ELT 203 Tri Mumbai
Bench: S T Gowri, G Srinivasan
ORDER
Gowri Shankar, Member (T)
1. The question for consideration in this appeal is whether blending of asafoetida with gum and wheat flour results in the production of a new excisable commodity has already been answered by the Tribunal in Laljee Godhoo & Co. v. CCE in Appeal E/2891 & 3405/2000 [2001 (132) E.L.T. 287 (Tribunal)].
2. Following the ratio of that decision, we hold that the product that came into existence at the hands of the appellant was not as a result of the manufacture and no duty was payable on it and allow the appeal and set aside the impugned order.