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2002 (12) TMI 458 - CEGAT, NEW DELHIExtract: .......r in one box. The Hon rsquo ble High Court held that placing different articles in a kit does not amount to manufacture. We find that the ratio of the above decision is only applicable to the facts of the present case. In view of the above decision of the Hon rsquo ble High Court, we find no infirmity in the impugned order. The appeal is dismissed.
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