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2017 (6) TMI 41 - AT - Central ExciseLevy of duty - marketability - dummy packs distributed to dealers, free of cost, for the purpose of advertisement - classification - Held that: - the dummy packs were not marketable, since they were not capable of being bought and sold in the market because they were advertising material of the assessee who were marketing the same - the dummy packs did not attract Central Excise duty - since the question of dutiability does not arise, the question of classification of the said goods under chapter 48 and 49 does not arise - appeal allowed - decided in favor of assessee.
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