1997 (7) TMI 591

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..... Dated:- 30-7-1997 - Shri P.C. Jain, Smt. Archana Wadhwa, JJ. REPRESENTED BY : Shri C.R. Das, Advocate, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, .....

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..... ted 30-4-97 [1997 (96) E.L.T. 712 (T)] that powdering of tobacco as aforesaid is not a process of manufacture and would not liable to duty. Relying on the said order, we allow these appeals with conse .....

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