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Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover the pipes were welded with the base plate to make it pole and on the top on the pole a cap is fixed - to be held as manufacturing activity - Tri

Central Excise - Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover, the pipes were welded with the base plate to make it pole and .....

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