Tribunal rules affixing mirrors on MDF not manufacturing; Appellant's appeal allowed.

The Tribunal set aside the Order-in-Appeal, ruling that fixing duty paid mirrors on MDF Board does not constitute manufacturing. The appellant's appeal was allowed.

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The appellant appealed against the Order-in-Appeal which held that fixing duty paid mirrors on MDF Board amounts to manufacture. The appellant argued that fixing mirrors on the board does not create a new product. The Tribunal found that the activity does not amount to manufacture, setting aside the impugned order and allowing the appeal.

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