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1977 (8) TMI 59 - CGOVT - Central Excise
The Government of India allowed the revision application of the petitioners regarding the assessment made on and after 3-4-1972. The petitioners receive strips of different dimensions and roll them into thinner strips, but this process does not create a new product. Consequential relief may be granted to the petitioners. [Central Government GOVERNMENT OF INDIA, 1977 (8) TMI 59]
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