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1999 (5) TMI 216 - CEGAT, MUMBAIExtract: .......en if we are not going into the issue whether the mixing would amount to manufacture, it would appear that the end product could be entirely different from the base product and the finding would be in the affirmative. 8. emsp With these observations we find no reason to interfere with the impugned order. These two appeals are accordingly dismissed.
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