2006 (1) TMI 376

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....ad, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused the record. 2. Appellants are contesting duty demand of Rs. 7,85,773/- made in the impugned order as well as penalty of Rs. 50,000/-. The contention is that the appellant is only carrying out some incidental processes not amounting to manufacture and, therefore, is not liable to pay dut....

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....tral Excise Tariff. That heading relates to other tubes, pipes and hollow profiles. The submission of the learned Counsel for the appellant is that, if at all, the item could fall only as 'hollow profiles'. He submits that even at the time the appellant received the perforated sheets those sheets are hollow profiles. It is not the processes of bending, welding and sand blasting that the appellant ....