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1989 (2) TMI 121 - HC - Central ExciseExtract: .......a). Thus it has to be held that the petitioners are not liable to pay any excise duty on the items in dispute. 18. In the result, the writ petition succeeds and is allowed with costs. The impugned orders passed by both the authorities below levying excise duty on the petitioners on the aforesaid parts of appliances and machinery are hereby quashed.
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