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2005 (4) TMI 322 - AT - Central ExciseExtract: .......as brought no evidence on record to prove that the new product has emerged out of the process employed. Therefore, relying on the case laws cited by the learned Counsel, we are of the opinion that the decision in the case of C.C.E., Mumbai v. Godfrey Philips (I) Ltd. reported in 2003 (156) E.L.T. 1026 (T) needs to be approved. We order accordingly.
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