2001 (5) TMI 92

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the manufacturer as follows: "The gum Arabic and wheat flour are blended in the sigma mixers. Filtered water mixed asafoetida is then poured slowly into the mixer over the gum and wheat flour. This gets the product ready. Further the resultant product is given a heat treatment by suction in pipes through which a heater is attached and the moisture is sucked out. The powder is then passed through a hammer mill where it is crushed thoroughly. This powder is then passed through a sieve, which contains magnet balls absorbing any fine iron particles. The compounded asafoetida in powder form is then packed in different grammage bottles. In case of lump form, the gum and wheat flour along with filtered water mixed with asafoetida is poured int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5.It is common ground that the processes to which the raw asafoetida is subjected, resulting in the lump or powder which is sold does not bring about any chemical change in the asafoetida. The process, as we have seen, is nothing more than the addition to the asafoetida of wheat flour and gum Arabic. It is stated that gum Arabic is added in order that the particles of the asafoetida and wheat flour adhere to each other. Neither the gum Arabic nor the wheat flour reacts chemically with the asafoetida. The contention is that while the raw asafoetida itself is used in cases where its very strongly pungent flavour is required, for example, in the making of pickles and papad, it is compounded in order to render it more suitable for use in day-t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner, as we have noted, has relied entirely upon the judgment of the Karnataka High Court. The question before the High Court was whether the process undertaken by the respondent in the writ appeal before it of obtaining shikakai powder from shikakai pods was a process of manufacture and whether the powder was a commodity separate and distinct from the pods. In that judgment, the Court has come to the conclusion that the powder is distinct from the shikakai pods. The Court itself however emphasized whether a particular process is manufacture or not has to be decided according to the facts of each case. On the facts before us, it is not possible to agree that the process of conversion of shikakai pods into powder stands on the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X