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1982 (12) TMI 199 - AT - Central ExciseExtract: .......lastic material” for the same reason. 11. In the result, the Appeal succeeds and is allowed. We hold that “Master Batch Chips”-the mixture in question-is not proved to be excisable at the relevant time-much less under Item 15A(1)(ii) of the First Schedule to the Act. The Appellant should be given all consequential reliefs, if any.
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