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Steel Structures Not Considered Goods Under Excise Tariff Heading 73.08; No Manufacturing for Excise Purposes.

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Full Text of the Document

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....Manufacture - whether the fabrication and erection of steel structural at the site of the respondent amounts to manufacture or not? - The immovable iron and steel structures not being goods will not fall under Heading 73.08 of the Excise Tariff.....

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