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2008 (1) TMI 735 - CESTAT, CHENNAIExtract: .......cise Act and consequently the commodity was not excisable. In this factual scenario, considerations like specific mention of the item in the Central Excise Tariff Act Schedule, marketability etc. are irrelevant. In the result, the assessee rsquo s appeal is allowed and the Revenue rsquo s appeal is dismissed. (Dictated and pronounced in open court)
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