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    <title>1997 (6) TMI 102 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the duty demand on the appellants for manufacturing snuff by mixing and selling it, deeming the activity as falling under the definition of manufacture. The penalty imposed was reduced from Rs. 8,000/- to Rs. 4,000/- considering the appellants&#039; belief and the circumstances of the case.</description>
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