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2016 (1) TMI 688

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.... For the Appellant : Ms Padmavati Patil For the Respondent : Shri A N Prabhudesai, Superintendent (AR) ORDER Per P. S. Pruthi Heard both sides. 2. The appellant are engaged in the manufacture of Cable Jointing Kits, which are exempted, being products that do not amount to manufacture. This fact is not disputed. For the assembly of Cable Jointing Kits, certain inputs are used, one ....