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2006 (8) TMI 477

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....ant. S/Shri Sudhir Malhotra and A.S. Gill, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in all these appeals. Hence they are taken up together for disposal. 2. Heard both the sides. The issue in these appeals is whether the coils fabricated, manufactured and repair of transfers are excisable goods or not. The issue is already d....