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2003 (10) TMI 510 - CESTAT, NEW DELHIExtract: .......ditioning, the Tribunal has already held in the Appellants rsquo own case vide Final Order No. A/374/2003-NB(C), dated 9-7-2003 that the process of milling, blending, sifting, washing etc. does not amount to manufacture. Following the ratio of the said decision, we allow the Appeal on this account also. The Appeal is disposed of in the above terms.
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