1978 (1) TMI 164

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..... by Shri Atual Munim of Bachubai Munim and Co., Advocate and Solicitors and Shri R.K. Shah representative of the appellants. They submitted that the Assistant Collector s order holding the process of cutting and polishing rough diamonds as falling within the scope of the term manufacture and that such cut and polished diamonds would fall within the purview of Item 68 of the Central Excise Tariff, .....

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