Manufacture of Foots Oil and Wax under Tariff Items 27129090 and 27122090 Not Considered Manufacturing Per Excise Rules.

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....Manufacture - manufacture of Foots oil, Pressed Wax and Pressed Paraffin Wax classifiable under Tariff item No.27129090, 27122090 of Central Excise Tariff Act - whether the process amounts to manufacture or not? - Held No - AT....