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2007 (4) TMI 568 - CESTAT, MUMBAIExtract: .......ing from bulk to retail, in addition to carrying out the process of labelling. The Apex Court rsquo s decision is, therefore, applicable on all fours to the facts of the present case. Following the ratio thereof, we set aside the impugned order and allow the appeal. The cross-objection filed by the Revenue is also disposed of. (Pronounced in Court)
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