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2001 (8) TMI 208 - AT - Central ExciseExtract: ....... do not give rise to any scope for doubt as to whether the said activity was an excisable activity or not. When Tariff sub-heading 72.15 clearly speaks of breaking up of ships as an excisable event no argument that the said activity is not a manufacture in terms of Section 2(f) of the Act can be accepted . The four appeals are, therefore, rejected.
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