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2002 (12) TMI 152 - CEGAT, NEW DELHIExtract: .......peal had not produced any evidence that the respondents were undertaking any other process except as noted by the Commissioner (Appeals). There is no chapter note to Chapter 55 to say that the process of reeling or rewinding amounts to manufacture. Therefore, we find no infirmity in the impugned order. The appeal, filed by the revenue, is rejected.
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