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2002 (4) TMI 210 - AT - Central ExciseExtract: .......he smaller container from bulk container namely tankers can never fall within the fiction of manufacture as envisaged by Note 10 quoted above. 9. Having regard to the above discussions and following the ratio of the judgment cited above, we allow the appeal, consequential relief, if any, shall be admissible to the appellants in accordance with law.
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