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1996 (6) TMI 184 - CEGAT, NEW DELHIExtract: ....... of CET. The Tribunal held that adding water to quick lime is a mere physical process and it cannot be said to be manufacture. The nature, character and use has remained same in this case and, therefore, the Tribunal held that hydrated lime is not an excisable commodity. 9. emsp In view of this, we set aside the impugned order and allow the appeal.
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