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1999 (1) TMI 176

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.... Shri R.K. Sharma, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of cold rolled strips in coils from hot rolled strips in coil purchased from steel plants. The thickness of the hot rolled strips ranges from 1.6 mm to 4.6 mm and prior to rolling, the appellants narrow the width of the strips purchased by them by c....