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2003 (7) TMI 116 - CESTAT, MUMBAIExtract: .......th these incidental activities. They themselves would not constitute manufacture. Hence duty was not payable on the discs that the appellant sold, and penalty was not imposable on it. 10. In the light of the finding on merits, we have not considered it necessary to deal with the arguments on limitation. 11. Appeal allowed. Impugned order set aside.
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