1997 (7) TMI 122

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....ounts to a process of manufacture so as to make it exigible to duty in terms of Entry No. 14(HH) of the Schedule to the Central Excises and Salt Act, 1944. The Tribunal has held that it is not a process of manufacture and, therefore, no duty is leviable. The Department has come up in appeal against the Tribunal's decision. 2. Learned Counsel for the appellant referred to another decision of the T....