1997 (7) TMI 589

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....or the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Saga Electricals Pvt. Ltd. the matter relates to the duty liability on Monoblock Pumps in the manufacture of which rotors and stators had been used. The Revenue had sought to collect duty on the value of the electric motors which according to them came into existence as identifiable goods while manuf....