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2000 (10) TMI 96 - AT - Central Excise
Extract:
.......the reasoning that we have explained earlier, this labelling also did not confer on the goods any attribute of marketability that they did not possess earlier. This was obviously a method by which inception to the raising of the CSD to advertise its virtue. 8. The appeal is accordingly allowed and the impugned order set aside. Consequential relief.