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1999 (10) TMI 753
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....ER V. K. Agrawal, Member (T) 1. This issue involved in this appeal filed by M/s. Premier Winding Wires & Conductors is whether redrawing of wires amounts to manufacture. 2. Shri V. Sridharan, learned Advocate, submitted that the appellants are manufacturing enamelled wire. They are purchasing wires in coils which falls under sub-heading 7408.11. They send these wires to the job workers for the ....
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