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2002 (4) TMI 342 - CEGAT, NEW DELHIExtract: .......e product marketable to the consumer. In absence of any of the processes mentioned in Note 5 not being carried out by the respondents, the mischief of Note 5 to Chapter 30 is not attracted in the present matter. Accordingly, the process undertaken by the manufacturer will not amount to manufacture. Thus, the Appeal filed by the Revenue is rejected.
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