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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (3) TMI AT This

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2000 (3) TMI 461 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai ruled that galvanization of plates amounts to manufacture, requiring duty payment. The Supreme Court's judgment in Sidhartha Tubes Ltd. was cited to support this decision. The appeal was dismissed based on this precedent.

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