2004 (4) TMI 466

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..... er per : P.G. Chacko, Member (J) (Oral)]. The short question involved in this appeal is whether Bright MS bars drawn from Black MS bars of slightly higher diameter exigible to duty of excise. 2. We have examined the records and heard both sides. 3. Ld. Counsel for the appellants submits that the issue is squarely covered by decisions of the Tribunal and the Supreme Court. He has cite .....

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..... cts (supra) was dismissed along with C.A. No. 74/2001 and connected appeals as per the order passed by the Supreme Court on 27-3-2003. 4. We have examined the cited case law. All the cited decisions are to the effect that reducing the dimension or gauge of a wire rod is not a process of manufacture . What was done with the MS rods in appellant s case was essentially a process of reduction of di .....

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