2001 (5) TMI 297

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....i J.S. Agarwal, Advocate for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - E The issue in dispute in above appeal of the Revenue is whether the process carried out by the respondent of drawing wire from wire rods of 6 mm to 9 mm thickness, resulting in reduction of thickness, is a process of manufacture. The Additional Commissioner held that the wires are known by specific ....