2000 (3) TMI 551

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..... r (J)]. Nobody appeared on behalf of the appellants on matter being called. However, our attention has been drawn to their letter dated 24-2-2000 wherein the appellants have asked for a decision on merits of the case. Accordingly, we have heard Shri T. Premkumar, ld. SDR. 2. Short point involved in the present appeal is as to whether the product manufactured by the appellants are rough cas .....

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..... e appellants possessed the specific character of finished products. He has also referred to an earlier order of the Collector of Central Excise passed in the appellants own case wherein the Collector has observed that the cast products were subjected to post casting operations such as fitting, drilling, dressing, machining, assembling, etc., and the products become clearly identifiable products a .....

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