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of <h1>Steel roof fabrication not deemed manufacturing for duty levy under Central Excise</h1> The Tribunal ruled in favor of the appellant, determining that fabricating steel roof structurals does not amount to manufacture for levying duty under ... Manufacture The appeal addressed whether fabricating steel roof structurals amounts to manufacture for levying duty under Central Excise Tariff. The Tribunal ruled in favor of the appellant, citing precedents that such activity does not constitute manufacture. The appeal was accepted, setting aside the duty demands and penalty imposed by the Collector of Central Excise, Madurai.
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