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2001 (5) TMI 664 - CEGAT, KOLKATAExtract: .......msp Inasmuch as the appeal is being allowed by way of remand, the Assistant Commissioner would also consider the appellants rsquo contention that the intermediate goods coming into existence and allegedly classifiable under Chapter 54, as per Revenue rsquo s stand, were not marketable and hence not excisable. The appeal is allowed by way of remand.
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