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1995 (12) TMI 129 - AT - Central ExciseExtract: .......nent or the price component should go into the valuation of the galvanised product which is cleared at the factory gate. The anomaly suggested does not really exist or, if it exists, it is inevitable in view of the legal position that the process of galvanising does not amount to manufacture for the purposes of the Act. 15. The appeal is dismissed.
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