2009 (7) TMI 1137

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..... oth sides on the application for waiver of pre-deposit of duty of Rs. 48,52,976/- together with interest and equal amount of penalty. The demand arises as a result of holding that the applicants carried out manufacture of (i) APS units (Tubular items) (ii) Props (Tubular props) (iii) Spans (Telescopic spans) and (iv) floor forms falling for classification under CET sub-heading 7308 40 00 as equipm .....

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..... and concrete placed/poured above/over the sheets. Prima facie these sheets also remain sheets even after the activity of cutting and knotching of the corners and prima facie do not amount to manufacture so as to give rise to duty liability. As far as props are concerned, prima facie, the activity of manufacture takes place as the raw material which is in the form of pipes are threaded on one end .....

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