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2004 (6) TMI 66 - CESTAT, MUMBAIExtract: .......ue. In terms of Chapter Note 5 of Chapter 30 there can be no doubt that, such activity of affixing labels amounts to manufacture. The Board s circular also supports the appellant s case and the Revenue cannot be heard arguing against the same. As such, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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