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2008 (5) TMI 56 - CESTAT, AHMEDABADWhether the process of metallising and lacquering and laminating on duty paid Polyester, BOPP/PUC films etc. amounts to manufacture or not - held that product is a film to start with and remains a film after lamination or metallization and no new and distinct product comes into existence, hence there is no any manufacturing involved
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