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2002 (7) TMI 639 - AT - Central ExciseExtract: .......for repacking. Both the Assistant Collector and the Collector (Appeals) had relied upon the fact that the permission granted to Godrej Soaps Ltd. was specifically conditional on the ground that in the process no manufacture, or emergence of a new commodity would take place. We therefore do not find any ground to interfere. 4. emsp Appeal dismissed.
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