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2001 (4) TMI 142 - CEGAT, BANGALOREExtract: .......ble or capable of being marketed. In view of this settled position including in the latest case law Collector of Central Excise, Baroda v. United Phosphorus Ltd., reported in 2000 (117) E.L.T. 529 (SC) 2000 (38) RLT 239 , we find that there is no substance in the appeals filed by the Department. Accordingly, these five appeals are hereby dismissed.
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