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2003 (7) TMI 374 - CESTAT,MUMBAIExtract: .......ced, and does not advance the case of the Revenue, as it has not shown that new marketable commodities comes into existence by embossing and cutting to shape duty paid plain paper backed aluminium foils. 4. emsp In the result, we hold that there is no ground to interfere with the impugned order and accordingly uphold the same and reject the appeal.
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