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1991 (1) TMI 287 - AT - Central ExciseExtract: .......Bhattacharjee and Others - 1977 (1) E.L.T. J 168. 10. Accordingly, we hold that the respondents cannot be held as hired labour for M/s. Bombay Dyeing and Manufacturing Company. The Respondents are manufacturers in their own right and are entitled to the benefit of Notification No. 175/86, dated 1-3-1986 (as amended). Hence the appeals are rejected.
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