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    <title>2000 (11) TMI 1168 - CEGAT, MUMBAI</title>
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    <description>Embossing on fabrics was treated as a prima facie non-manufacturing activity where the embossing was not permanent and lasted only for a few washes. The activity was regarded as indistinguishable from the embossing considered in the connected matter, so the same interim reasoning was applied. On that basis, pre-deposit of the duty, penalties and redemption fine was waived, and recovery was stayed pending hearing of the appeals.</description>
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      <description>Embossing on fabrics was treated as a prima facie non-manufacturing activity where the embossing was not permanent and lasted only for a few washes. The activity was regarded as indistinguishable from the embossing considered in the connected matter, so the same interim reasoning was applied. On that basis, pre-deposit of the duty, penalties and redemption fine was waived, and recovery was stayed pending hearing of the appeals.</description>
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