2008 (8) TMI 610

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..... chana Wadhwa, Member (J)]. - The short issue involved in the present appeal is as to whether the process of drawing/re-drawing of pipes/tubes would amount to manufacture or not for the period prior to 1-3-1997, when Chapter Note No. 3 was introduced to Chapter 73 laying down that such process would amount to manufacture. The lower authorities have held against the appellant on the ground th .....

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..... to manufacture . As such, it is clear that such Chapter Note only extends the ordinary meaning of manufacturing as available under Section 2(f) and is to the effect that the date of its introduction such process SHALL also amount to manufacture. The scope of the said Chapter Note cannot be extended to the period before its birth. 2. Ld. advocate has also relied upon Tribunal s decision in the .....

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