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1984 (12) TMI 68 - HIGH COURT OF DELHI AT NEW DELHI
Extract:
....... Excise authorities are granted liberty to determine as to which of the forged products of iron and steel manufactured by the petitioner are transformed by a further process of manufacture as parts of machinery liable to duty under Tariff Item 68 in addition to the duty at the stage of forging. On the facts of the case, I make no order as to costs.