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1992 (2) TMI 214 - AT - Central ExciseExtract: .......at calendering was not specified in the Tariff Entry and lsquo any other process rsquo does not include process of calendering and, as ruch, calendering does not amount to manufacture. We do not feel it necessary to go into other issues raised by both sides. 8. In the result, we set aside the impugned order, and, accordingly, the appeal is allowed.
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