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2004 (10) TMI 191 - AT - Central ExciseExtract: .......12. In fine our decision in the appeals are - (a) The process carried out by the appellants amounts to manufacture. (b) Guar gum falls under Chapter Heading 11.01 attracting nil rate of duty. 13. In view of this decision, we set aside the demand, confiscation and penalty ordered in the impugned order. 14. The appeals are decided in the above terms.
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