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1997 (11) TMI 248 - AT - Central ExciseExtract: .......edule to the Central Excise Tariff Act, 1985 and in terms of Notification No. 160/86, dated 1-3-1986 and that of Notification issued under Section 11C hence the goods in question are covered and that they are not liable to pay duty or penalty in the present case. In that view of the matter, the impugned order is set aside and the appeal is allowed.
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