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2011 (9) TMI 614
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....r-in-Appeal No.275/200(Ahd-II)CE/ Raju/ Commr(A), dt.21.8.06. 2. Heard both sides and perused the records. 3. The appellant herein is manufacturing fire extinguishers and were converting uncharged DCP (Dry Chemical Powder) type fire extinguishers into charged/complete DCP fire extinguisher by adding DCP at their premises in depots. The issue involved is whether such activity can be considered as....
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