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    <title>1999 (4) TMI 265 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal held that the appellant&#039;s activity of making bricks constituted manufacturing, as the final product was identifiable and marketable, subjecting the goods to duty levy. The bricks were classified under Chapter Heading 68.07 as they were akin to articles of stone, plaster, cement, or similar materials. The appeal was resolved in favor of the authorities based on these determinations.</description>
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