2001 (9) TMI 779

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..... rder per : P.G. Chacko, Member (J)]. After examining the records and hearing both the sides, we find that the appeal itself can be disposed of finally at this stage. We therefore, allow the present application unconditionally and take up the appeal for final disposal. 2. What is called Spirulina (Algae) Powder is a product of the appellants. The department wanted to subject the product to .....

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..... e product stands covered by the decision of this Tribunal in the case of Sanat Products Ltd. v. CCE, Meerut reported in [2000 (115) E.L.T. 163]. He further submits that the appeal preferred by the department against that decision was dismissed by the Hon ble Apex Court vide [2000 (121) E.L.T. A225]. 5. Shri GS Menon, learned SDR has endeavoured to defend the impugned order by seeking to distingu .....

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..... powdered algae with binder also would not change the position. It was thus specifically held that Spirulina, being a natural product, was not excisable. We find that in the instant case admittedly the appellants product is nothing but powdered and spray-dried Spirulina which is not different from the product considered in the Sanat Products case (supra). The Tribunal s decision in the case of San .....

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