2002 (5) TMI 53

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....br>7091 of 1999 - -<br>Central Excise<br>Remand - Manufacture<br>S.P. Bharucha, C.J.I., N. Santosh Hegde and Shivaraj V. Patil, JJ. [Order]. - The Tribunal has held against the Revenue relying solely....

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....t the matter should go back to the Tribunal for deciding whether any process of manufacture is carried on in rubberising and lining of pipes and whether such pipes are differently marketed as compared....