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1999 (10) TMI 234 - AT - Central ExciseExtract: .......nished product would by itself constitute a manufacture is also doubtful. However, further discussion is not really required on this issue, since for the reason indicated earlier, even without going into this aspect, it has to be held that the goods have to be classifiable under sub-heading 7419.91. 8. emsp Appeal allowed. Impugned order set aside.
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