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1997 (1) TMI 202 - AT - Central ExciseExtract: .......e, the Tribunal has come to the conclusion that mere grinding or crushing had not resulted into coming into existence of a new commodity and in the later case it has stated that a mere change in form is not sufficient to hold an article to be a new commercial commodity. 20. emsp Hence, respectfully following the ratio thereof, we accept the appeal.
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