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    <title>1992 (7) TMI 176 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector (Appeals)&#039;s decision that the process of dyeing, including washing, constituted manufacture and was subject to duty. It also supported the reduction of penalties, considering the specific circumstances of the case. The appeal by the Department and the cross-objections by the respondents were both rejected.</description>
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