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1993 (7) TMI 183 - AT - Central ExciseExtract: .......shall amount to manufacture. 4. In view of the above, the processes of calibration, etc. carried out by the respondents amounts to manufacture. 5. In the light of the above discussion, we see no reason to interfere with the order of the Collector (Appeals) and accordingly we confirm the same and reject the appeal as already announced in open court.
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