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    <title>Repacking Spare Parts Not Manufacturing: No Excise Duty Under Central Excise Act, 1944.</title>
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    <description>Process amounting to manufacture or not - spare parts - unit container - the activity undertaken by the appellant of repacking from bulk into small packets in polythene bags and putting labels does not amount to manufacture as under Section 2 f (iii) of Central Excise Act, 1944 - AT</description>
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