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1987 (6) TMI 43 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......e record to suggest the contrary. If the weft yarn is not known to trade and is not available in the market it is not a new product and no process of manufacture is involved in its production. The test, in this behalf, also laid down in the case of Pio Food Packers, is not satisfied. 16. In the result, the appeal is dismissed. No order as to costs.
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