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1993 (4) TMI 172 - CEGAT, NEW DELHIExtract: .......he case of Rajasthan Textile Mills (supra) is also relevant in the present case. As we have held that the product removed by the assessee has not emerged as a complete goods by a process of manufacture, the question of its classification does not arise. In the result the assessee rsquo s appeal is allowed and the Revenue rsquo s appeal is rejected.
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