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2015 (10) TMI 2280 - SCH - Central ExciseDuty demand - Manufacture - repacking of lubricating oil into smaller pack - Held that:- mere repacking of the lubricating oil into smaller pack does not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f. 1.3.2000 - Finding of Tribunal in impugned order [2005 (5) TMI 174 - CESTAT, MUMBAI] is correct. - Decided against Revenue.
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