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1991 (5) TMI 142 - CEGAT, CALCUTTAExtract: .......ure, it is necessary to keep in mind the provisions of Section 2(f) as well as the Chapter Notes, if any process has been specified therein as one amounting to manufacture then the situation is different from the one where it is not so specified. In view of this legal position we grant the prayer for stay of operation of the order appealed against.
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