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2000 (6) TMI 61 - CEGAT, NEW DELHIExtract: .......xcisable. Since the product is held to be not excisable, the question of its being exempted from payment of duty or being subject of nil rate of duty would not arise. Therefore, it is not a second category of final product as stipulated in Rule 57CC. Following the above analysis, I set-aside the order of Commissioner (Appeals) and allow the appeal.
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