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1995 (3) TMI 259 - CEGAT, NEW DELHIExtract: .......lts, nuts and washers each continue to be fasteners classifiable under Tariff Item 52. Since putting them together for the purpose of clearance and hence not manufracture, nor is there a claim that galvanising is a manufacture, the Collector was correct in his finding. 4. emsp We therefore confirm his order and reject the department rsquo s appeal.
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