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1977 (6) TMI 104 - HC - Central ExciseExtract: .......s case, I am of the opinion that the alternative remedy is rendered nugatory. 18. Consequently, I hold that ‘Agarbathis’ fall under the Item ‘handicrafts’ and, therefore, they are exempt from payment of Excise Duty. The Writ Petition is allowed, but in the circumstances of the case I direct each party to bear his costs.
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