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1987 (5) TMI 294 - CEGAT, NEW DELHIExtract: .......partment that there was a manufacture and so duty must be charged on the wire. There is no sanction for this in law then. Manufacture must be understood as manufacture that creates a new excisable goods that had not been created or charged to duty before. 6. I accordingly adjudge that the wire was not dutiable again under the same description wire.
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