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2001 (1) TMI 197
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....r, Member (T)]. - The appellants had a contract with M/s. Kirloskar Brothers Limited, whereby defective compressors earlier manufactured by M/s. Kirloskar Brothers Ltd. were repaired by the present appellants. The revenue alleged that the process undertaken by the respondents amounted to manufacture of compressors on which duty was leviable. In this belief the adjudicating Collector after hearing ....
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