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1998 (4) TMI 334 - CEGAT, NEW DELHIExtract: .......rary to the clarification given in point No. 4. Having regard to the above discussions, we hold that the process undertaken by the appellants does not bring into existence any new product and, therefore, no duty is chargeable on the Nickel Screen Cylinders again. In this view of the matter, the impugned order is set aside and the appeal is allowed.
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