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2005 (9) TMI 403 - CESTAT, NEW DELHIExtract: .......finished goods which cannot be used as gaskets. Mere presence of semi-finished goods along with the finished goods, will not make them liable for confiscation. In these circumstances, I find no infirmity in the impugned order whereby the confiscation is set aside. Thus the Revenue rsquo s appeal is dismissed. (Dictated and pronounced in open Court)
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