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2008 (2) TMI 235 - AT - Central ExciseProcessing of man-made and cotton fabrics - since “cotton fabrics in semi-finished condition” was shown in the RG-I Register as loose stock, they have to be considered as finished goods and was required to be cleared on payment of duty - that every individual process on grey fabrics amounts to manufacture and therefore no fabric can be considered as semi finished - merely because the fabric was in loose condition, it does not mean that the fabric does not become excisable
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