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2003 (5) TMI 101 - CESTAT, NEW DELHIExtract: .......he excisiability the goods manufactured at site the goods should have new identity besides having marketability that is, they can be taken to market and sold. In the present case as the caisson gate is not marketable or capable of being marketed as such, therefore, are not excisable. Hence, the impugned order is set aside and the appeal is allowed.
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