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1990 (12) TMI 198 - CEGAT, NEW DELHIExtract: ....... P.F. moulding powder dutiable for the second time, as the process of preparing P.F. Moulding powder by addition of fillers/additives has been held as not a process of manufacture as no new product emerges, decided in CCE v. Densons Engineers - Order No. 2676/86-C. In view of this position, there is no merit in the appeal and the same is dismissed.
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