Manufacturer's Nil Duty Claim Denied: Power Used in Water Lifting Deemed Part of Manufacturing Process.

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Full Text of the Document

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....Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and the water so lifted is further used in the manufacture of final product - held that the goods are manufactured with the aid of power .... - AT....