2011 (7) TMI 406

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..... The appeal is therefore allowed by way of remand. - E/1298/2004 and E/CO/38/2005 - - - Dated:- 26-7-2011 - Hon'ble Ms. Jyoti Balasundaram, Vice President Hon'ble Dr. Chittaranjan Satapathy, Technical Member Appearance Shri T.H. Rao, SDR, for the Appellant None for the Respondents Per Jyoti Balasundaram Classification of shikakai powder arises for determination in th .....

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..... e. 3. The Court has held that the matter needs adjudication and cannot be decided in a writ petition. The judgment of the Hon'ble Karnataka High Court holding that conversion of pods into powder involves manufacturing operation and results in emergence of distinct and separate commodity coming into existence under Chapter 33.05, following the earlier judgment in the case of Karnataka Soapnut Pow .....

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