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1981 (8) TMI 218 - COLLECTOR OF CENTRAL EXCISE (APPEALS), BOMBAYExtract: .......ty excisable under the same Tariff Item the process of rubberlining or re-rubberlining does not bring into existence of goods of different taxable description. Thus, in the case of the categories mentioned at (b) and (c) above, process of rubberlining or re-rubberlining would not amount to manufacture. 9. The appeal is disposed of accordingly.
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