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2016 (2) TMI 716 - AT - Central ExciseConversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand - Held that:- We are also in agreement with the finding of the learned Commissioner (Appeals) and hold that as the respondent had purchased sarees and did embroidery and hemming work thereon will not change the character of sarees, therefore, the activity undertaken by the respondent does not amount to manufacture as per Section 2 (f) of Central Excise Act, 1944, consequently, not excisable. In these terms, we do not find any infirmity in the impugned order, therefore, appeal filed by the Revenue is dismissed. - Decided in favour of assessee
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