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2001 (1) TMI 176 - AT - Central ExciseExtract: ....... be decided in accordance with the definition of manufacture contained in clause (f) of Section 2 of the Act , and notes to any of its section or chapters. Adopting this ground in appeal would in effect mean negating the Supreme Court s judgment galvanising is also plating or coating of metal. 6. We therefore decline to interfere. Appeal dismissed.
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