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1994 (8) TMI 36 - SC - Central ExciseExtract: .......or aluminium electric wire constituted a process of manufacture or brought into existence a new commercially recognised article. The appellate authority s finding in this regard was justified and his order, as also the order of the Tribunal sustaining it, must be upheld. 6. The appeal is, accordingly, dismissed. There shall be no order as to costs.
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