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    <title>1999 (11) TMI 541 - CEGAT, CHENNAI</title>
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    <description>Cutting glass sheets to specific sizes for use as table tops, window glass, glass panels or showroom panels does not amount to manufacture and does not change their classification as glass sheets under Chapter 70. By contrast, printing, decorating or ornamenting the glass is treated as manufacture, and the resulting products become dutiable. Because the record did not establish how much glass had undergone those additional processes, duty could not be fixed without first determining the actual dutiable quantity.</description>
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      <description>Cutting glass sheets to specific sizes for use as table tops, window glass, glass panels or showroom panels does not amount to manufacture and does not change their classification as glass sheets under Chapter 70. By contrast, printing, decorating or ornamenting the glass is treated as manufacture, and the resulting products become dutiable. Because the record did not establish how much glass had undergone those additional processes, duty could not be fixed without first determining the actual dutiable quantity.</description>
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