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2010 (2) TMI 395 - AT - Central ExcisePenalty- The issue involved is whether the ‘roof bolts’ and ‘W straps’ prepared and cleared by the respondents for use in mines are manufactured goods exigible to duty. In the impugned order, the Commissioner (Appeals) held that no manufacture was involved in their production. Held that- many excisable goods known to particular sectors of industry alone and general public may not be aware of the same. Impugned goods known to respondent and its customers and are marketable. W Straps and roof bolts are manufactured goods and liable to excise duty. impugned order set aside.
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