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1997 (6) TMI 120 - AT - Central ExciseExtract: .......erent in view of chapter heading, imposition of duty on such angles. The Tribunal has now clarified in other judgments noted above that despite introduction of a chapter heading in tariff such activity would not amount to manufacture. In that view of the matter, we set aside the impugned order and allow the appeal with consequential relief, if any.
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