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1999 (2) TMI 119 - CEGAT, NEW DELHIExtract: ....... relevant period, that repacking from bulk packs to retail packs amounts to a process of manufacture. We observe that this Note 2 has been added subsequently and was not present during the relevant period as pointed out by the lower appellate authority. Consequently, we do not find any substance in Revenue rsquo s appeal. Hence we dismiss the same.
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