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1988 (2) TMI 225 - AT - Central ExciseExtract: .......he Central Excise Tariff Schedule could be considered as manufacture. The contention for the petitioner was that packing of loose tea could not be considered as manufacture. We have perused this judgment and we do not think that this judgment has relevance to the present case. 12. In the result, we set aside the impugned order and allow the appeal.
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