After the processing pipe/tube a distinct product comes into ...
Steel Tubular Poles Made from Pipes Constitute a New Product, Qualifying as Manufacturing Under Excise Laws.
August 28, 2012
Case Laws Central Excise AT
After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct from MS black Tube/pipes. - This process amounts to manufacture - AT
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