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1990 (3) TMI 188 - AT - Central ExciseExtract: .......ot bring about a new product although the appellants gave a local name lsquo Filler Wire rsquo to the straightened and cut stainless steel wire. Since there was no manufacture under Section 2(f) ibid, no Central Excise duty was chargeable on the Filler Wire under Tariff Item 68. 6. The impugned order is, therefore, set aside and the appeal allowed.
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