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2009 (8) TMI 1237 - DELHI HIGH COURTExtract: .......roduced in a different form, there cannot be packaging of medicines by the pharmaceuticals industries. Mr. Mahna also states that it is treated as separate product under the excise laws as well. 5. For these reasons, we are of the opinion that the view taken by the authorities below is perfectly justified and no question of law arises. 6 Dismissed.
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