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1997 (7) TMI 484 - AT - Central Excise

The Appellate Tribunal CEGAT, Calcutta in Appeal Nos. E-2348/84C & E-2350/84C ruled that packing duty paid aluminium paste with varnish in a single container does not constitute manufacture of a new commodity. Therefore, no duty is applicable on the goods packed and cleared from the factory. The Appeals of the Revenue were dismissed. (Case citation: 1997 (7) TMI 484 - CEGAT, CALCUTTA)

 

 

 

 

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