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1993 (1) TMI 185 - CEGAT, BOMBAYExtract: .......Moreover, Rule 173L itself indicates not only remaking and reconditioning but also extends to other similar processes. In that view, even repacking and prefolding could be brought in within the purview of Rule 173L. In view of this, I find no reason to interfere with the order of the Collector (Appeals). Hence, I reject the appeal from the Revenue.
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