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1991 (2) TMI 230 - CEGAT, NEW DELHIExtract: .......t have the benefit of the same. Accordingly, we set aside the impugned order and remand the matters to the Collector of Customs (Appeals) to decide the same without importing the concept of manufacture and production in terms of Section 2(f) of the Central Excises and Salt Act, 1944. 11. In the result, both the appeals are allowed by way of remand.
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