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1996 (10) TMI 92 - SCH - Central ExciseExtract: .......ible to excise duty. For the purpose of determining the rate of excise duty thereon what was relevant was the date of the removal of the said board from the appellants factory. As on those dates the said board fell under the amended Entry 16B. The Tribunal s conclusion, therefore, must be affirmed. The appeal is dismissed with no order as to costs.
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