2017 (2) TMI 361

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....dharan, AC (AR), for the Respondent. ORDER On behalf of the appellant, it is submitted that the hanger without hook imported from abroad has undergone the process of manufacture fixing the hook thereto, in India. There is no dispute that such a process is a manufacture and that is also not questioned in the show cause notice. It is an admitted fact that the hanger manufactured in India has b....