2002 (12) TMI 535

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....D.R., for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This application seeks waiver of requirement of pre-deposit of duty amount of Rs. 2.6 lakhs. The demand is on the ground that during the repair of spinnerattes, defective spinnerattes get melted and therefore the process involved is not one of repair but manufacture. 2. The learned Counsel for appellant submits ....