1999 (3) TMI 262

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..... involved herein is whether stay sets as per drawings of TNEB are liable to duty. The stay sets are manufactured by cutting to sizes the iron and steel products and drilling holes in them and making them to a given shape to hold the electric poles in perpendicular position to the ground. The appellant has urged that no manufacture has taken place and, therefore, these goods are not liable to duty. .....

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