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2007 (12) TMI 351 - CESTAT, NEW DELHIExtract: .......espondent are covered definition under Rule 173H of Central Excise Act. Mere change of grade of the same goods which are classifiable under the same tariff cannot be held that respondent manufactured new distinct item. In these circumstances, I find no infirmity in the impugned order, the appeal is dismissed. (Dictated and pronounced in open Court)
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