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1994 (8) TMI 50 - SCH - Central ExciseExtract: .......that excisable goods do not become non-excisable goods merely by reason of an exemption from payment of excise duty given under a notification. 2. Having regard to the judgment in the case of Wallace Flour Mills Co. Ltd., the only point urged on behalf of the appellant must be negatived. The appeal is dismissed. There shall be no order as to costs.
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