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2000 (6) TMI 69 - AT - Central ExciseExtract: .......absence of the piston rod, even the sub assembly would not function. On this ground, we hold that the activity of placing the bought out items along with duty paid parts would not amount to manufacture and therefore, no further duty was levialble. On these findings, this appeal succeeds and the impunged order is set aside with consequential relief.
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