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2004 (3) TMI 708 - CESTAT, MUMBAIExtract: .......of the process carried on by the appellants, the goods were known as a different commercial commodity thus satisfying the test of manufacture. 5. emsp In the light of the above discussion and following the ratio of the Tribunal rsquo s order in Kores India Ltd. cited supra, we set aside the impugned order and allow the appeal. (Pronounced in Court)
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