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2003 (3) TMI 188 - AT - Central ExciseExtract: .......onsidered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present case cannot be considered as excisable goods. We, therefore, following the ratio of the various judgments cited supra hold that the impugned order is not legal and proper and we set aside the same and allow the appeal. Ordered accordingly.
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