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2004 (8) TMI 303 - CESTAT, NEW DELHIExtract: .......nhance its marketability. Enhancement of marketability is not covered by the deemed definition of manufacture given in Note 7 to Chapter 21. Thus following the decision relied upon by the learned Advocate we hold that Note 7 to Chapter 21 is not attracted in the present matters. We, therefore, set aside the impugned order and allow all the appeals.
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