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    <title>PVC Sleeve Cutting and Molding is Manufacturing Under Central Excise Rules, Recognized as Key to Container Sealing.</title>
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    <description>Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves heated upto a specified temperature to get particular shape and so formed sleeves are thereafter used to seal the caps of plastic containers - Held as manufacturing activity - AT</description>
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