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1985 (4) TMI 297 - CEGAT NEW DELHIExtract: .......ove. Order per G. Sankaran, Member (T) . - I agree with brother Syiem that the neutralization of hydrochloric acid in the present case resulting in slurry did not amount to “manufacture” and that the slurry would not attract duty. In this view of the matter, I think, there is no need to consider Notification No. 179/77, dated 18-6-1977.
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