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2005 (11) TMI 139 - CESTAT, MUMBAIExtract: .......ferent chapter headings/sub-headings as mentioned in the adjudication order. We do not find any infirmity in the order of the Commissioner (Appeals) holding that (a) there is a process of manufacture and (b) the goods in question fall under different tariff headings as mentioned above. 4. In the result, the appeal fails and is accordingly rejected.
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