ORDER : 1. The short question which arises for determination in this civil appeal filed by the Department is whether the process to which the raw asafoetida (hing) is subjected to, resulting in the formation of "compounded asafoetida", constitutes "manufacture" under the Central Excise Act, 1944. We have gone through the process. As rightly held by the Tribunal there is no chemical change brought about by the aforestated process. The product at the starting point of the process and the product at the terminal point of the process remains the same. In the circumstances the Tribunal was right in holding that the essential character of the product remains constant and, therefore, there is no manufacture. The twin tests applicable for making the goods excisable is manufacture and marketability. The first test in the present case is not satisfied. There is no "manufacture" involved in the process. 2. Therefore, the Tribunal was right in holding that the "compounded asafoetida" ere not exigible to excise duty. For the aforestated reason there is no merit in these appeals. The civil appeals stand dismissed with no order as to costs.