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2003 (6) TMI 297 - CESTAT, CHENNAIExtract: .......es, sulphonated castor oil and inorganic and organic chemicals does not amount to process of manufacture. 7. emsp These rulings have been relied by the Commissioner to drop the proceedings and hence in view of the citations relied, we do not find any infirmity in the impugned order and the appeals filed by Revenue are rejected. Ordered accordingly.
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