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2004 (5) TMI 333 - AT - Central ExciseExtract: .......to Chapter 52, but it should result in production of new goods. There are no new goods produced and therefore the Commissioner rsquo s findings that the goods at the single ply yarn has already suffered duty and it cannot be taxed again is a correct finding. The order is legal and proper and there is no merit in the appeal and the same is rejected.
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