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1997 (1) TMI 537 - CESTAT CHENNAIExtract: .......batch sheet are warmed up in a mill and the warm stock is made into a thin continuous sheet using a calender. The calendered sheet is cooled down in cooling drums, a film of polythene applied to the cushion and rolled up with a core to get the finished product. Note The process of manufacture is identical to Bonding gum, and Filler gum.
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