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Products Classified as Finished Under Central Excise Tariff Act; Subject to Duty as Deemed Manufactured Goods.

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....Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT....

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Products Classified as Finished Under Central Excise Tariff Act; Subject to Duty as Deemed Manufactured Goods.