Fair Exports (India) Pvt. Ltd. vs Commissioner Of C. Ex. on 23 September, 2003
3. We have considered the submissions of both the sides. Learned Advocate has rightly pointed out that the decision in the case of C.C.E., Jaipur v. Neelkanth Polymers, is squarely applicable to the facts of the present matter. In the said decision, the benefit of Notification No. 8/97-C.E. was disallowed in respect of by-product known as 'churi korma' obtained during the process of manufacture of guar gum powder out of guar seeds. The Tribunal in the said decision has held as under: