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2002 (1) TMI 171 - CEGAT, MUMBAIExtract: .......merged. The finding of the Tribunal in Indrol Lubricants and Specialities Ltd. v. CCE 1999 (111) E.L.T. 544 that blending of two or more lubricating oils does not amount to manufacture for the reason that the resultant oil was not differently known in the market would apply to the facts before us. 5. The appeal is allowed. Impugned order set aside.
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