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1995 (9) TMI 197 - CEGAT, NEW DELHI
Extract:
.......e view that on account of the distillation/recrystallisation undertaken by the appellants, no new commercial commodity has come into existence, having a distinct name, character or use. The activity of distillation and recrystallisation undertaken by the appellants cannot be said to result in a transmission which changes the name, character or use.