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1989 (5) TMI 70 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Extract:
........ 24. We are thus of the considered view that rubber chappals manufactured by the petitioner did not cease to be excisable goods within the meaning of the Act because of the exemption granted under Rule 8 of the Rules. The main question having been decided against the petitioner, the petition must fail. The same is accordingly dismissed with costs.