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1988 (10) TMI 205 - AT - Central ExciseExtract: .......eme Court Judgment referred to above, we hold that laminating duty paid kraft paper would amount to lsquo manufacture rsquo and such laminated duty paid kraft paper would be liable to Central Excise duty levy again under Tariff Item 17(2) of the Act. In this view of the matter, we set aside the impugned order appealed against and allow this appeal.
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