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1987 (7) TMI 441 - CEGAT, NEW DELHIExtract: .......ough. The ratio of the several other judgments we have discussed earlier is in line with the High Court rsquo s judgment. In view of this, we accept the Appellants rsquo arguments and hold that there is no manufacture involved and that a new commodity does not emerge when coal dust is converted into coal briquettes. We, therefore, allow the appeal.
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