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2013 (10) TMI 1331 - CESTAT MUMBAIExtract: .......same is classifiable under Chapter 15 of the Tariff. The same is also cleared as such by putting a label describing as “Solvent Free Hardener”. The issue before the Bench was whether this activity amounts to manufacture or not. 5. In view of the above we find there is no mistake apparent on record. 6. Application is dismissed.
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