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    <title>Court Confirms Excise Duty on Body-Building Activity of Duty-Paid Chassis; Manufacturing Argument Rejected.</title>
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    <description>Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. - Demand of duty of excise confirmed - SC</description>
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      <description>Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to manufacture, does not merit consideration. - Demand of duty of excise confirmed - SC</description>
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