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1992 (6) TMI 40 - CEGAT, NEW DELHI-LBExtract: .......he understanding of the Departmental authorities also based on the Law Ministry s advice that the process of remaking under Rule 173L would amount to remanufacture. The difference of opinion is disposed of accordingly. FINAL ORDER In view of the majority opinion, all the four appeals are allowed with consequential relief, if any, to the appellants.
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