2000 (3) TMI 631

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..... ram, Member (J)]. The appellants herein purchase duty paid galvanized pipes from the open market and subject the pipes to processes of cutting/drilling/punching/pressing so as to give them the shape of earth pipes and cleared them on payment of duty. According to the assessees, no duty was payable on clearance of galvanized earth pipes as the process carried out by them did not amount to man .....

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