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1999 (10) TMI 435 - AT - Central ExciseExtract: ........ 513 (S.C.), held that limited purpose of galvanisation does not seem to bring a new commodity into existence and the steel pipe continues to be the same product even after galvanisation. Following the ratio of the Supreme Court rsquo s decision we find no infirmity in the impugned order and accordingly the appeal filed by the Revenue is rejected.
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