2004 (8) TMI 159

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..... he Revenue is aggrieved by the order of the Commissioner (Appeals), holding that the process of Float cutting carried out by the respondents herein on woven pile fabrics does not amount to manufacture so as to result in manufacture of a new product falling for classification under CET sub-heading No. 5801.22 attracting duty at the appropriate rate and setting aside the duty demand of Rs. 65,04,104 .....

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