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2016 (1) TMI 297 - SCH - Central ExciseExcisability of the product “custom pack” - Whether the process carried out by the assessee will amount to manufacture or not? - Apex Court dismissed the revenue appeal against the decision of HC order [2015 (3) TMI 733 - GUJARAT HIGH COURT] wherein HC upheld the order of tribunal as, "Tribunal has recorded its finding of fact that the product is only `pack' and no new product is manufactured by the respondent assessee and therefore no excise duty could be levied." - - Decided against the revenue.
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