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2004 (2) TMI 482 - AT - Central ExciseExtract: .......overed was neither ascertained by the Department nor the excisable goods which could have been manufactured from such patterns was worked out or called for from the appellants. Duty cannot be directly demanded on the developmental charges as these are not the excisable goods. 9. emsp Therefore, we allow the appeal with consequential relief, if any.
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