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1997 (7) TMI 244 - CEGAT, NEW DELHIExtract: .......re not excisable goods and the department was not justified in demanding the duty on ldquo edge trimmings and shots rdquo which arise during the course of manufacture on ceramic wools and articles thereof. In the view we have taken, we find no infirmity in the impugned order and in the result, the appeal filed by the department is hereby dismissed.
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