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1999 (3) TMI 262 - CEGAT, NEW DELHIExtract: .......ported in 1999 (107) E.L.T. 337 (T) 1999 (31) RLT 5 that this activity as aforesaid does not bring into existence any goods different from the raw material. It is not a manufacturing activity. Hence, the goods are not liable to duty. Consequently, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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