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2004 (5) TMI 182 - CESTAT, BANGALOREExtract: .......es of Aluminium have come into existence. Therefore we do not find that any new excisable product has come into existence which should be classified under Chapter S.H. 7616.90. Since no new excisable product has come into existence, therefore, there is no need of going into other issues. 11. In view of our above findings, these appeals are allowed.
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