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2017 (4) TMI 1240 - SCH - Central ExciseManufacture - Whether the conversion of paddy into rice amounts to manufacture as per section 2(f) of the Act or not? - Clandestine removal - 100% EOU - export of basmati rice - section 3(1) of the Central Excise Act, 1944 read with section 12 of the Customs Act, 1962 - the decision in the case of M/s. Dunar Foods Ltd. Shri Ranjeev Aggarwal, Executive Director Versus. CCE, Panchkula [2016 (11) TMI 636 - CESTAT CHANDIGARH] contested - Held that: - we find no merit in these Civil Appeals for admission. The Civil Appeals are accordingly dismissed.
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