1997 (3) TMI 173

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..... ember (T)]. The respondents in this appeal were marketing a product known as Pacudamix in gunny bags of 20 kgs. and 80 kgs. containing a mix of gramflour and maize flour in the proportions of either 70:30 or 55:45. A show cause notice was issued alleging that these products were dutiable under Chapter Heading 2107.91 and demanding duty for the back period amounting to Rs. 32,32,599/-. Befo .....

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..... e observed that the goods were simply mixture of gramflour and maize flour. It was his finding that the mixture did not amount to manufacture and that the product although so advertised as Pacudamix was commonly known only as Besan in the retail market. We find that this logic of his has not been challenged in the Appeal Memorandum. The appeal memo concentrates only on the fact that the goods were .....

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