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2004 (2) TMI 117 - AT - Central ExciseExtract: .......held by the Supreme Court in the case of Vazir Sultan Tobacco Company Ltd. that excisable goods do not become non-excisable goods merely because of the exemption given under the Notification. As the cotton waste is excisable goods, Second Proviso to Notification No. 1/95-C.E. is not attracted. Accordingly, we reject the Appeal filed by the Revenue.
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