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    <title>2005 (9) TMI 12 - CESTAT, Mumbai</title>
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    <description>The tribunal upheld the Commissioner&#039;s order, ruling in favor of the respondent. It determined that the processes carried out constituted manufacturing, resulting in the production of dutiable final goods on which duty was paid. The tribunal emphasized the importance of the processes in transforming the imported compressors into dutiable products, supporting the respondent&#039;s classification and duty payments based on the manufacturing activities.</description>
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      <description>The tribunal upheld the Commissioner&#039;s order, ruling in favor of the respondent. It determined that the processes carried out constituted manufacturing, resulting in the production of dutiable final goods on which duty was paid. The tribunal emphasized the importance of the processes in transforming the imported compressors into dutiable products, supporting the respondent&#039;s classification and duty payments based on the manufacturing activities.</description>
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