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    <title>1989 (6) TMI 122 - CEGAT, NEW DELHI</title>
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    <description>The Court held that &#039;garnetting&#039; is not a manufacturing process under Section 2(f) of the Central Excises and Salt Act, 1944. It was determined to be incidental to spinning and not creating a new excisable product. The appeals were dismissed, and cross-objections were disposed of accordingly.</description>
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