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2002 (3) TMI 140 - CEGAT, COURT NO. III, NEW DELHIExtract: .......e unless it is goods known to the market. 5. In the present case the Commissioner (Appeals) gave a specific finding that the goods in question are not marketable, as such and the Revenue has not produced any evidence in respect of the marketability of the goods in question. Therefore, we find no merit in the present appeal and the same is rejected.
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