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2007 (8) TMI 279 - HIGH COURT ALLAHABADWhether mixing of reddish pan masala with fresh pan masala will amount to remade, refined or recondition in the context of Rule 173-L of Central Excise Rules, 1944, and whether it will amount to manufacture under Chapter Note 7 of Chapter 21 of Central Excise Tariff Act, 1985 - Tribunal has rightly decided that it does not amount to manufacture - there is no reason to seek reference on the questions of law - applications are rejected
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