1993 (5) TMI 136
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....esh Arora, JDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. - When the case was called Dr. P.V. Jois, ld. Counsel appeared and submitted that he is only pressing the issue whether the metallising of polyester/polyester films amounts to manufacture or not. After stating so he drew our attention to the judgment rendered by this Tribunal in the case of Chemicoat Ltd. v. Collecto....


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