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2004 (7) TMI 487 - CESTAT, NEW DELHIExtract: .......retail packs or the adoption of any other treatment to render the products marketable to the consumer shall be construed as lsquo manufacture rsquo will not apply to the impugned product because Note 4 only applies to the products falling under Headings 33.03 to 33.05 of the Tariff. We, therefore, set aside the impugned order and allow the appeals.
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