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1990 (12) TMI 107 - HIGH COURT OF KERALA AT ERNAKULUMExtract: .......en by the learned single Judge that no excise duty can be levied on masticated rubber, though for different reasons as stated above. We express no opinion in regard to the correctness or otherwise of the view expressed by the learned single Judge on other matters. 5A. For the reasons stated above, all these appeals fail and are dismissed. No costs.
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