2000 (3) TMI 461

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....te, for the Appellant. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured plates, sheets, strips etc. and also galvanised the same. It is argued by them that in the Tariff there is no distinction between plates and galvanised plates, and that the process of galvanisation did not amount to manufacture and therefore no duty wa....