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1999 (4) TMI 194 - CEGAT, CALCUTTAExtract: .......avour of the appellants. In view of all these discussions, we hold that the activity undertaken by the appellants does not amount to manufacture. Accordingly, the appellants were entitled to refund claim of duty paid by them during the period from March to July, 1975 subject to the other conditions, whatsoever. The appeal is allowed in above terms.
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