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1996 (9) TMI 289 - AT - Central ExciseExtract: .......ased resistance and better electrical properties, we are of the view that the lower authorities have rightly held that electrical plating is a process incidental or ancillary to the completion of manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, and accordingly uphold the impugned order and reject the appeal.
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