2026-VIL-221-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of single/double roasted Rava/Sooji - Based on intelligence, it was found that the appellants were manufacturing single/double roasted Sooji/Rava packed under the brand name 'Pillsbury' but had not discharged duty on the same - Department alleged that the process of drying and roasting of Sooji/Rava results into 'manufacture' and that the process of single/double roast of Sooji/Rava and marketing it in unit containers falls under Chapter Sub-heading 19019090 of the CETA, 1985, attracting duty and also Maximum Retail Price (MRP) based assessment - Whether Rava/Suji on roasting at an appropriate temperature resulting into reduction in the moisture content be treated as ‘manufacture’ within the definition of Section 2(f) of Central Excise Act, 1944 – HELD - The process of roasting undertaken by the appellants does not result into 'manufacture' within the definition of Section 2(f) of the CEA, 1944. The Rava/Suji itself is a finished product falling under Chapter 1103 ready to be used and sold in the market. The process of 'single roasting' or 'double roasting' of Rava does not bring any change in the item itself nor any change in its physical properties/characteristics, only the process of roasting reduces the moisture content of Rava/Suji. The plain Rava/Suji when subjected to first roasting and/or second roasting, no transformation takes place nor the resultant roasted product has an altogether distinct character and use. Therefore, the process of roasting i.e. 'single roasting' and/or 'double roasting' of the plain Rava/Suji does not result into 'manufacture' within the definition of Section 2(f) of CEA, 1944, hence, not leviable to excise duty - Since the process of roasting undertaken by the appellant does not result into manufacture, further discussion about change in its classification becomes academic, hence, not dealt into – The impugned order is set aside and the appeal is allowed
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