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2003 (12) TMI 168 - CESTAT, NEW DELHIExtract: ....... held that process undertaken in respect of carline and bottom side wall sheets amount to manufacture. 5. From the impugned order and submissions of the learned SDR, it is seen that the issue is no more res integra. The issue of dutiability remains covered against the assessee by the earlier orders of the Tribunal. Therefore the appeal is rejected.
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