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2008 (2) TMI 40 - SC - Central ExciseActivities of processing dry fruits, peanut & activities of clearance of wheat dalia, rice flips, roasted and spiced channa and channa dal which cleared in different pouches bearing brand name 'Yum'Yum' and 'SKB' which are packed cartons - held that the activities carried on by the assessee amounted to 'manufacture' and that the products in question were classifiable under Chapter 20 of CETA – Assessee’s appeal dismissed
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