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2005 (4) TMI 136 - AT - Central ExciseExtract: ........L.T. 238 (Kar.) has held that the preparation of Shikakai powder from Shikakai amounts to manufacture. In view of the various decisions quoted by the learned Counsel appeared for the Revenue, we do not find any merit in the Order-in-Appeal. Hence we set aside the impugned order and allow the Revenue s appeal. (Pronounced in the Court on 12-4-2005)
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