Marble slab processing not manufacturing; appeal dismissed. No costs awarded.

The Supreme Court dismissed the appeal, ruling that processes on marble slabs like cutting, edging, and polishing do not constitute manufacturing as they do not result in a distinct product. No costs were awarded.

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The Supreme Court dismissed the appeal stating that cutting, edging, trimming, polishing, and other processes on marble slabs do not amount to a manufacturing process as they do not create a distinct product. No costs were awarded. (Case citation: 2002 (10) TMI 780 - SC)

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