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2005 (10) TMI 323 - CESTAT, MUMBAIExtract: .......uch a views. 3. emsp In the result, we uphold the findings of the Commissioner (Appeals) that the machines manufactured by the appellants herein are excisable goods and that they are not exempted in terms of Notification No. 182/87. 4. emsp We accordingly uphold the findings of the Commissioner (Appeals) on these two aspects and reject the appeals.
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