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1987 (2) TMI 85 - CEGAT, NEW DELHI-LBExtract: .......ing in the character of the fertilizer in question which precludes its sale in an unpacked condition. The statutory requirement is not one that renders packing process incidental or ancillary to manufacture of the fertilizer since it is not something that enters into its character. 25.Accordingly, I agree that the appeal herein should be dismissed.
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