2015 (8) TMI 196

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....llick, Adv. & Mr. Arijit Prasad, Adv. & Mr. T. M. Singh, Adv. & Mr. B. Krishna Prasad, Adv. For the Respondent: Mr. V. N. Raghupathy, Adv. ORDER Though in these appeals, various issues are raised, we feel that the only issue which needs consideration relates to cutting of the conveyor belting into required sizes and the issue is as to whether it involves manufacture or not. The Customs, Exci....