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    <title>2001 (7) TMI 911 - CEGAT, MUMBAI</title>
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    <description>Cold rolling of strips to reduce thickness was examined as a possible manufacturing activity for duty purposes, with the dispute turning on whether the process attracted duty liability. The tribunal also considered whether pre-deposit should be waived and recovery stayed pending further proceedings. On the available text, the duty demand and penalty were directed to remain in abeyance through waiver of deposit and stay of recovery.</description>
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