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2001 (5) TMI 92 - AT - Central ExciseExtract: .......g the process to be manufacture. 9.It has therefore to be concluded that the process employed by LG does not amount to manufacture. In view of this conclusion, we have not considered it necessary to examine further the question of classification of the product. 10.Appeal E/3405/00 allowed, E/2891/00 dismissed. Consequential relief according to law.
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