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    <title>2019 (4) TMI 160 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that the demand for duty was not sustainable as the activity of re-packing parts did not meet the conditions of manufacturing under Section 2(f)(iii) of the Central Excise Act. The impugned order was set aside, and the appeals were allowed with any necessary consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding that the demand for duty was not sustainable as the activity of re-packing parts did not meet the conditions of manufacturing under Section 2(f)(iii) of the Central Excise Act. The impugned order was set aside, and the appeals were allowed with any necessary consequential relief.</description>
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