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    <title>2009 (3) TMI 1005 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the process of electroplating and lacquering on imitation jewellery for ornamentation purposes does not amount to manufacturing under Chapter 71 of the Central Excise Act, 1944. Relying on established legal principles and precedents, the Tribunal accepted the appellants&#039; argument that no new product emerged from the process, thereby allowing the appeal and setting aside the impugned order.</description>
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