manufacturing process begins with the bulk of the fillers (Formica designates the basic raw material, namely, paper, cotton fabrics and glass fabrics as "filler
retain the character of tubings and pipings and since they are "designed to be", and "converted" in appellants' own factory ... least difference.
17. While clarifying that it was not disputed that the basic raw material for these Aprons and Cots was synthetic rubber and that
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Equivalent citations: 1985ECR498
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