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1996 (6) TMI 183 - AT - Central ExciseExtract: .......td. and the view expressed by one of the members in Swastik Packaging we hold that by printing Aluminium Foil, a new and distinct commercially known product did not come into existence and there was no manufacture involved. 8. In the light of what we have indicated above, the order passed by the Collector (Appeals) is tenable and appeals dismissed.
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