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2003 (2) TMI 266 - CEGAT, MUMBAIExtract: .......us it is seen from the above that the Commissioner (Appeals) has construed the process of testing as process of reconditioning as the goods could be said to be marketable only after the process of testing. Therefore, I do not find any infirmity in the Order passed by the Commissioner (Appeals). I, therefore, dismiss the appeal filed by the Revenue.
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