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2016 (12) TMI 1316 - CESTAT MUMBAIDeemed manufacture - demand of tax, Interest and Penalty - Time Limitation - Held that: - the Chapter note (1) to Chapter 52, which categorically states that doubling of cotton yarn would amount to manufacture and applicability of this chapter note is not disputed. As regards the penalty, we find that here also the appellant has no case as the Chapter note was there in the statue, which should have been considered by the appellant when they undertook the job working of doubling of yarn - Appeal rejected - decided against the assessee.
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