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2005 (11) TMI 114 - AT - Central ExciseExtract: .......nd merely because an item falls in a tariff entry, manufacture must not be deemed. 3. As such, we find that the view adopted by Commissioner (Appeals) is in accordance with law declared by the Hon ble Supreme Court and cannot be faulted upon. As such, no merits are found in the Revenue s appeal. The same is accordingly rejected. (Dictated in Court)
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