1996 (9) TMI 308

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..... In this appeal filed by the Revenue, the issue for our consideration is whether the process of Copper coating on bare steel wires amounts to process of manufacture. Both the Asstt. Collector, Bombay and the Collector (Appeals), Bombay had come to a finding that copper coated steel wire would remain classifiable under T.I. 26AA(ia) of the Central Excise Tariff and would not be classifiable under .....

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