2002 (4) TMI 55

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....kumaran, M.P. Devnath and V. Balachandran, Advocates, for the respondent. Mukul Rohatgi, Additional Solicitor General of India (Jaideep Gupta and B.K. Prasad, Advocates, with him) for the appellant. [Order]. - The Tribunal was concerned with whether making trusses, columns and purlines amounted to manufacture. The Tribunal followed an earlier decision in the case of Aruna Industries, Vishakh....