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2003 (6) TMI 408 - CESTAT, MUMBAI
Extract:
....... emergence of new commodity. Sticking together at the edges of two smaller sheets polyester again would not amount to manufacture. It does not result in the emergence of the pouch. The product if it can be so called having three edges cannot fulfil the functions of a pouch, of holding something. It continues to be a sheet. 18. emsp Appeals allowed.