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2003 (6) TMI 118 - AT - Central ExciseExtract: .......mpounded rubber in question had enough shelf life and was marketable and in view of the specific tariff entry coverage of the goods, we hold the product to be excisable and affirm the demand of duty on the clearance of this product, effected by the appellants during the period of dispute. The impugned order is upheld and these appeals are rejected.
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