2000 (3) TMI 631

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.... Shri M.P. Singh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein purchase duty paid galvanized pipes from the open market and subject the pipes to processes of cutting/drilling/punching/pressing so as to give them the shape of earth pipes and cleared them on payment of duty. According to the assessees, no duty was payable on clearance of galva....