2004 (7) TMI 465

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....jay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are manufacturer of Solenoid Valves which are manufactured according to the specific requirement of their customers. Therefore, the goods are generally sold directly to the actual user/customer. In some cases, the person to whom the goods are actually supplied is a middle man i.e. a d....