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2001 (7) TMI 357 - AT - Central ExciseExtract: .......tified. I am satisfied with the explanation. No doubt insulation and braiding amounts to remaking, reconditioning, etc., under Rule 173L of the Central Excise Rules, 1944. The fact that duty was paid twice is not disputed. In the circumstances, the appeal is allowed. Consequential relief shall be admissible to the appellants in accordance with law.
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