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1966 (6) TMI 17 - HC - Indian LawsExtract: ....... the art silk fabric manufactured on the said 64 power-looms from and after 20th April 1954 did not fall within the category of excisable goods and did not, therefore, attract excise duty. 14. These were all the contentions urged before me and since in my view there is no substance in them, the present appeals fail and must be dismissed with costs.
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