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2007 (7) TMI 459 - CESTAT, MUMBAIExtract: .......s long as it does not become a manufacture out of the basic ingredients. 7. emsp Accordingly, in the facts and circumstances of the case, and respectfully following the decisions of the Tribunal as cited above, the impugned order is liable to be set aside and I do so. The appeal is allowed with consequential relief. (Pronounced in court on 17-7-07)
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