Spin Flash Dryer along with High Speed Impact Pulveriser with Cyclone Collector is used into which Hot Air is introduced. This system could easily be adopted with advantage and economy if the end product required is in the form of fine powder. This replaces the system of pre-drying if done in Tunnel, Rotary or Tray Dryers. Similarly as in the case of Flash Drying cum Disintegration, a Conditioner and Dust Collector may or may not be required with the Drying cum Pulverisation system.