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1997 (7) TMI 484 - CEGAT, CALCUTTAExtract: .......acking of aluminium paste and varnish in a dual container does not amount to manufacture of a new commodity. In view of this finding, there is no question (sic) duty on the goods so packed and cleared from the factory of the respondent. The question of classification, therefore, does not arise. Hence both these Appeals of the Revenue are dismissed.
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