2004 (7) TMI 422

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....a, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The main issue in these appeals is whether the activities undertaken by the appellants through their job workers in respect of marketing of imported shirts amount to manufacture in terms of Chapter Note 4 to Chapter 62 of the Central Excise Tariff. We find that in the case of Ammonia Supply Company v. C.....