2006 (10) TMI 290

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.... Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in the present appeal is whether the process of repacking of duty paid ink in a syringe for the purpose of dispensing ink at the time of use on printing ribbons and cartridges for computers, is a process of manufacture resulting in a product classifiable under Chapter Headings 96.12....