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2008 (6) TMI 115 - CESTAT KOLKATAWoven greig fabric produced during the manufacture of FWC - Demand raised is in respect of heat treated fabric, before it is processed into FWC - Leviability of basic excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 – held that duty is leviable unless goods are specifically exempted – revenue has not proved marketability of intermediate product - matter remanded to re-determine the marketability of product
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