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2005 (7) TMI 396 - CESTAT, NEW DELHIExtract: .......ading 73.08, of iron or steel (b) making of plates, rods, angles, shapes, sections, tubes and the like, as articles prepared for use in structures of iron or steel would amount to manufacture of excisable goods classifiable under Heading 73.08. rdquo All the appeals are accordingly referred to the Larger Bench. (Dictated in open court on 11-7-2005)
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