1993 (5) TMI 136

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..... he Respondent. [Order per : G.P. Agarwal, Member (J)]. - When the case was called Dr. P.V. Jois, ld. Counsel appeared and submitted that he is only pressing the issue whether the metallising of polyester/polyester films amounts to manufacture or not. After stating so he drew our attention to the judgment rendered by this Tribunal in the case of Chemicoat Ltd. v. Collector of Central Excise, 199 .....

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