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2001 (12) TMI 752 - CEGAT, MUMBAIExtract: .......nt in the tariff. On the other hand, note 10(A) to the Chapter provides that slitting of thermal paper does not amount to manufacture. This, prima facie, gives rise to the conclusion that slitting of any other paper does not amount to manufacture. 3. emsp Accordingly we waive deposit of the duty demanded and penalty imposed and stay their recovery.
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