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1999 (3) TMI 135 - CEGAT, NEW DELHIExtract: .......ed therein by act of fabrication undertaken by the appellant herein have been brought into existence. The two types of articles viz., duct and flanges are liable for duty as held by the lower authority. 6. In view of the foregoing discussions we do not find any substance in the appeal filed by the appellants herein. Consequently we reject the same.
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