1996 (6) TMI 135

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..... irst dried in a rotary drum at 1000C. This drying is done of pure tamarind seed and without any addition of any sort of chemical compound. After drying, the tamarind seed is fed into disintegrator to remove the black skin. The inner karnel of tamarind seed obtained is then pulverised to fine powder in a pulverisser and the powder thus obtained is sieved in a sieving machine. The tamarind seed powder after sieving is then packed in gunny bags. 3. The controversy arose whether tamarind seed powder is goods for purpose of levy to duty and also the process of conversion of tamarind seed into tamarind seed powder is a process of manufacture as defined in Section 2(f) of the Central Excises and Salt Act, 1944. The Asstt. Collector, in his orde .....

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..... ind seed powder and as it is distinct from seeds, therefore, the character of the new product is also different. Insofar as the use is concerned, the learned SDR submitted that the admitted position is that tamarind seed powder has a distinct use from tamarind seed. He submitted that all the three conditions are satisfied and therefore, the process of conversion of tamarind seed into seed powder is a process of manufacture for purpose of Section 2(f) of CESA, 1944. He therefore, prayed that the appeal may be rejected. 7. Heard the submissions of the learned SDR, perused the written submissions made by the appellants. We find that the appellants have relied upon the decision of the Apex Court in the case of Krishna Chandra Dutta (Spice) Pv .....

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..... nt case inasmuch as conversion of tamarind seed into tamarind seed powder brings into existence a distinct product known as tamarind seed powder. No one uses tamarind seed as starch, it is only the powder which is used as starch, it is in powder form and thus there is a distinct difference in the physical form of the product. Thus whether applying the functional test or the test of common parlance, we find that tamarind seed and tamarind seed powder are different goods. Thus all the three qualities indicated in the judgement that a distinct new product, distinct in character and use should come into existence is present in this case. This new product namely, tamarind seed powder is a distinct product, distinct in name, character and use and .....

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