2005 (3) TMI 144

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....he manufacture by way of etching of emery stones for domestic Electrical Flour Mills and hence the stand of the respondent department is that the said activity of manufacture is governed by Chapter Heading 85.09. 2. In fact respondent No. 2 has passed a consolidated order in case of the present petitoner as well as petitioner of Special Civil Application No. 16067 of 2004. 3. Both the learned Co....