2000 (3) TMI 461

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..... [Order per : J.H. Joglekar, Member (T)]. The appellants manufactured plates, sheets, strips etc. and also galvanised the same. It is argued by them that in the Tariff there is no distinction between plates and galvanised plates, and that the process of galvanisation did not amount to manufacture and therefore no duty was required to be paid. The judgment of the Supreme Court in the case of .....

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