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2001 (5) TMI 74 - AT - Central ExciseExtract: .......3101.00 chargeable to Nil rate of duty and no duty of excise was liable to be demanded in respect thereof. 8.In view of our finding that no demand of duty was liable to be raised in respect of the products in question, there is no need of looking into other issues raised in these appeals. The impugned order is set aside and the appeals are allowed.
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