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1997 (12) TMI 469 - AT - Central ExciseExtract: .......ading or Tariff sub-heading. This may be so. But as held in several decisions this does not have much relevance indicating the question whether the processes amount to manufacture. See Laminated Packings Pvt. Ltd., 1990 (49) E.L.T. 326 (S.C.) 9. emsp For the reasons indicated above, we find no ground to interfere and accordingly dismiss the appeal.
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