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1999 (3) TMI 141 - CEGAT, MUMBAIExtract: ....... the processes specified in that note, in relation to fabrics of this chapter amounted to manufacture, that carrying out any of these processes would attract duty. No duty was therefore payable by the appellant. 7. We therefore do not consider it necessary to deal with the arguments raised on limitation. 8. Appeal allowed. Impugned order set aside.
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