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2001 (4) TMI 424
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.... Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The authorities below have confirmed the demand of duty against the appellants by adding the cost of couplers in the cost of PVC pipes supplied by them to the various State Governments. The appellants are themselves manufacturing the pipes as well as couplers. They have been placed with the orde....