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1999 (6) TMI 74 - CEGAT, NEW DELHIExtract: .......and have considered the submissions made by both sides. We find that the Tribunal has held in the aforesaid decisions that clamps and other items produced by bending, punching holes etc. are not manufactured products attracting duty of Excise. Following these decisions, the present appeal is also allowed with consequential relief to the appellants.
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