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2002 (12) TMI 539 - CEGAT, MUMBAIExtract: ....... new item. The door and window frames continue to be so, whether is they are fitted with panes or not. Nor can it prima facie be said that fixing of doors on to the walls of the building in which they are to be installed amounts to manufacture of different goods. 3. emsp Accordingly, we waive deposit of the duty and penalty and stay their recovery.
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