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1996 (3) TMI 467 - AT - Central ExciseExtract: .......he course of its use to bleach oil it cannot be said that a new distinct commodity having a different name and commercial character, emerges. It has to be held that the product is not excisable. For this reason we do not consider it necessary to go into the question such as limitation. 5. emsp We allow the appeals and set aside the impugned orders.
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