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Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged - Tri

Central Excise - Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged - Tri - TMI Updates - Highlights .....

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