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2002 (11) TMI 143 - AT - Central ExciseExtract: .......79 (S.C.) that the degree of transformation and labour and skill spent are irrelevant. The ratio of the decision in the case of Decorative Laminates is not applicable as the process undertaken therein resulted into emergence of a new product whereas in the present matter no new product emerges. We, therefore, reject the appeal filed by the Revenue.
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