1998 (11) TMI 174

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....er per : J.H. Joglekar, Member (T)]. - The assessee in this case purchased hard board from the market as also decorative papers. They pasted the papers on the board and cleared it. The department's allegation was that this amounted to manufacture in terms of Section 2(f) of the Central Excise Act, 1944 and that duty was once again payable. The plea of the assessee was that the tariff heading did....