1999 (3) TMI 319

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.... Respondent. [Order per : P.C. Jain, Vice President]. - Short question involved in this matter is whether cutting of Cupronickel Process pipes to sizes and joining them by hightech welding process, namely, radiography to make them of different shapes like Tees, Us, Ls etc. amounts to bringing into existence a new commodity having a different name, character and use leviable to duty again or ....

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..... As against the above, the appellants herein have contended that process of cutting and welding does not amount to process of manufacture and they have relied upon the Tribunal's judgment as follows :- 1. 1998 (36) E.L.T. 613 (SAE India v. C.C.E.) This judgment in turn relies upon the following judgments : 1. 1986 (28) E.L.T. 352 2. 1984 (17) E.L.T. 127 3. ....