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2008 (3) TMI 274 - CESTAT AHMEDABADCommissioner (Appeals) vide his impugned OIA has held that process of dissolving synthetic organic dye in water does not amount to manufacture, the other Commissioner (Appeals) has held that such activity amounts to manufacture – in view of decision of tribunal in earlier cases, held that physical mixture of already standardized, formulated and prepared ingredients by dissolving in boiling water not results in new product – assessee’s appeal allowed
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