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2008 (1) TMI 153 - CESTAT, KOLKATADuty-liability on intermediate goods manufactured by job workers - low priced footwear manufactured by principal manufacturer by using intermediate goods manufactured by the job workers – not. 214/86 not applicable because footwear manufactured by principal manufacturer are fully exempt - since the Not. 214/86 is not applicable; the appellants are not responsible for paying any duty on the impugned materials processed by the job workers, even if the same were to be held as excisable
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