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    <title>2003 (7) TMI 374 - CESTAT,MUMBAI</title>
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    <description>The Tribunal ruled in favor of the respondent, determining that embossing and cutting duty paid aluminum foils did not constitute manufacturing new products chargeable to duty. The decision was based on the Revenue&#039;s failure to prove the emergence of distinct and marketable products, upholding the Commissioner&#039;s decision and dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the respondent, determining that embossing and cutting duty paid aluminum foils did not constitute manufacturing new products chargeable to duty. The decision was based on the Revenue&#039;s failure to prove the emergence of distinct and marketable products, upholding the Commissioner&#039;s decision and dismissing the Revenue&#039;s appeal.</description>
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