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2010 (11) TMI 86 - CESTAT, CHENNAIManufacture - cutting of wires/strips from the purchased coils of Nichrome as per the requirement of the customer and sold without fixing terminals - Nichrome coils are cut into required length and the length depends upon power and compatibility of the furnace it is to be used and the said wire cuttings were wound manually with the help of hand tools and resultant goods emerges as heating elements - heating element has different character and use than that of the coil - cutting of Nichrome coil into wire of desired length and wounding them for specific configuration for use as heating elements amounts to manufacture – Appeal dismissed
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