It cannot be said that a new product has been manufactured as by ...
Cutting, Drilling, Bending GI Pipes Not Manufacturing New Product, Fundamental Nature Unchanged.
April 8, 2013
Case Laws Central Excise AT
It cannot be said that a new product has been manufactured as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same except that its shape is changed - AT
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