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1998 (5) TMI 200 - CEGAT, NEW DELHIExtract: .......Revenue. From the process it is apparent that there is no separate making of nuts. Consequently the nut does not come into existance as a separate commodity. The whole commodity is end fitting of hose assembly. Accordingly there is no question of charging separate duty on a product called nut in this case. Hence we reject the appeal of the revenue.
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