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1985 (3) TMI 274 - AT - Central ExciseExtract: .......e not excisable? We at least would not say so, and would not accept any statement to that effect. 56. There is neither law nor technical justifications for holding that the two substances were not excisable. We think that the lower authorities were correct in what they did. We can see no reason to interfere and so we reject both these appeals.
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