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2004 (9) TMI 411 - AT - Central ExciseExtract: .......d., 1998 (97) E.L.T. 5 (S.C.) , wherein the Court held that putting of a brand name, such as Coca-Cola, Pepsi, etc. on the original glass bottles did not result in creation of a new product. 5. emsp For the above reasons, we hold that the appellants did not carry out any manufacture, and therefore, set aside the impugned order and allow the appeal.
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