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1991 (9) TMI 218 - CEGAT, NEW DELHIExtract: .......n the Calcutta Steel Industries case as well as in Bhor Industries case (supra) that it is for the Department to prove that the goods are excisable and pass the common parlance test had been fully discharged by the authorities. In these circumstances, the respondents herein do not have a case and the Department rsquo s appeal is therefore, allowed.
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