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2018 (2) TMI 779 - AT - Central ExciseLiability of duty - dummy packs - 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 - 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 dismissed - decided against Revenue.
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