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2004 (11) TMI 212 - AT - Central ExciseExtract: .......contended that Rule 2(a) of Rules for Interpretation of the Schedule to the Central Excise Tariff Act is applicable only for the purpose of determining the stage at which the goods have to be entered in the RG1 Register. Accordingly, the goods are not liable to confiscation nor any penalty is imposable on the Appellants. The appeal is thus allowed.
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