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    <title>Granule-to-Molding Powder Conversion Now &quot;Manufacture&quot; Under Central Excise Act Section 2(f); Liable for Duty.</title>
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    <description>Manufacture - conversion of granules into moulding powder - as a consequence of new definition of manufacture in terms of Section 2(f), the activity which otherwise do not amount to manufacture, can now be termed as manufacture and thus liable to duty</description>
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