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1998 (7) TMI 243 - AT - Central ExciseExtract: .......ection Note 5 of Section XI as mentioned above. Going by that Section note, prima facie, we agree with the learned Advocate that cutting of the fabric even into the sizes of the towels and napkins will not amount to manufacture of a made-up article. Therefore the applicants have a strong prima facie case. We allow the stay petition unconditionally.
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