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2008 (3) TMI 210 - AT - Central ExciseCotton polyester blended lungi fabrics - whether padding with starch & the special processes involve a process amounting to manufacture - By applying starch with some chemicals and the special process identified, the fabrics acquire the quality of stiffness and sheets which vanishes after a couple of washes - Such a process which does not bring into existence goods with a new name, properties or uses cannot be held to be manufacture - impugned goods can’t be subjected to further duty liability
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