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1987 (2) TMI 243 - CEGAT, NEW DELHIExtract: .......ay High Court relied upon by the respondents and the earlier decisions of this Tribunal cited by the learned advocate, we hold that no excise duty under Item 68 of Central Excise Tariff is leviable on the spent-wash obtained by the respondents. We, therefore, uphold the order of the Collector (Appeals) and dismiss the appeal filed by the Collector.
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