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1988 (5) TMI 124 - CEGAT, NEW DELHIExtract: .......ing both the aforesaid evidences and take a decision as to whether after the grinding of lump fireclay, powder fireclay becomes a new product having distinct characteristic and use so as to constitute a ldquo manufactured product rdquo liable to Central Excise duty. 8. The impugned order, is therefore, set aside and the appeal is allowed by remand.
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