2009 (7) TMI 1137

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.... JDR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 48,52,976/- together with interest and equal amount of penalty. The demand arises as a result of holding that the applicants carried out manufacture of (i) APS units (Tubular items) (ii) Props (Tubular props) (iii) Spans (Telescopic spans) and (iv) floor forms falling for classifi....

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....roofing/centering in order to support the metal and concrete placed/poured above/over the sheets. Prima facie these sheets also remain sheets even after the activity of cutting and knotching of the corners and prima facie do not amount to manufacture so as to give rise to duty liability. As far as props are concerned, prima facie, the activity of manufacture takes place as the raw material which i....