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2002 (11) TMI 100 - SC - Central ExciseExtract: ....... of a plant cannot be held to be excisable goods. If such wide meaning is assigned it would result in bringing in its ambit structures, erections and installations. That surely would not be in consonance with accepted meaning of excisable goods and its exigibility to duty. 3. Same is position in the present case. Hence, these appeals are dismissed.
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