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1996 (2) TMI 247 - CEGAT, NEW DELHIExtract: ....... primary forms and that conversions of any one primary form into another shall amount to manufacture. Admittedly granules in this case had been converted into powder and, a therefore, would be squarely covered by Chapter Note 6(b) and would attract duty liability. 5. emsp In view of this we allow the Revenue Appeal and set aside the impugned order.
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