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2005 (12) TMI 354 - AT - Central ExciseExtract: .......ntion of the appellants that the impugned goods do not meet the tests of manufacture and marketability. There is also no evidence brought on record by the department to show that these items are marketable or are marketed. Hence, we set aside the impugned order and allow the appeal with consequential benefit to the appellants. (Pronounced in Court)
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