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2000 (8) TMI 138 - AT - Central ExciseExtract: .......t the department s case the assessee was doing anything other than make forgings according to the dimension of the customers. It was in other words not engaged in design of the products, which it forged. These designs were made by someone else the assessee s work was to make the forgings. 3. We therefore decline to interfere and dismiss the appeal.
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