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2003 (10) TMI 460 - CESTAT, CHENNAIExtract: .......d earlier, the question of considering the notification does not survive as the process of doubling of yarn does not amount to a process of manufacture. The demands are also time-barred. Therefore, the appellants succeed in this appeal in terms of the judgments cited. In view of our finding above, the impugned order is set aside and appeal allowed.
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