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2001 (12) TMI 510 - CEGAT, MUMBAIExtract: .......on in the definition of ldquo manufacture rdquo or ldquo processes rdquo deemed to be such in the notes to the chapters of the tariff. Prima facie, therefore, the ratio of the Supreme Court judgment would apply to the facts before us and no duty would be payable. 4. emsp Accordingly we waive deposit of the duty and penalty, and stay their recovery.
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