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1988 (3) TMI 192 - AT - Central ExciseExtract: ....... appeal. I agree with brother Gulati that based on that evidence, the appellants could not get benefit of exemption under the notification in respect of Dhoop sticks in manufacture of which no craft or skill of hand is involved and the only contribution made by hand is cutting the sticks to pieces. I agree with the order proposed by brother Gulati.
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