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2001 (3) TMI 219 - CEGAT, MUMBAIExtract: .......he relevant period, there was no deeming provision in the tariff to deem such doubling or multifolding to be manufacture. 3. Accordingly we hold that these processes do not amount to manufacture. Hence duty was not payable, or penalty imposable, or the goods or plant and machinery liable to confiscation. 4. Appeal allowed. Impugned order set aside.
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