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2001 (5) TMI 67 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... into DTA if the goods were produced or manufactured in 100 per cent EOU or free-trade zone. As we hold that the process of fixing deflection yoke with television picture tubes by way of yamming amounts to manufacture, the appellants are entitled for the benefit of Notification 97/91-C.E. The impugned orders are set aside and the appeal is allowed.
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