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2003 (2) TMI 308 - CEGAT, NEW DELHIExtract: .......ontrol Limited, 2003 (151) E.L.T. 439 (T) has held that the process of coating of steel bars/rebars with epoxy powder does not amount to manufacture as no different commercial commodity comes into existence. In view of this fact, the benefit of Notification No. 53/97-Cus. will not be available to the Appellants. Accordingly, the appeal is rejected.
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