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1986 (10) TMI 142 - CEGAT, NEW DELHIExtract: .......ses incidental or ancilliary to the process of manufacture of tins would bring them within the ambit of levy of the Central Excise duty. In view of the above, I hold that the benefit of the notification is available in respect of the appellants. In view of the majority opinion, we recalled Order No. D-438/85, dated 11-12-1985, and allow the appeal.
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