1996 (9) TMI 308

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Full Text of the Document

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....nsultant, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue for our consideration is whether the process of Copper coating on bare steel wires amounts to process of manufacture. Both the Asstt. Collector, Bombay and the Collector (Appeals), Bombay had come to a finding that copper coated steel wire would remain classifiable under ....