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1985 (12) TMI 219 - AT - Central ExciseExtract: .......etermining whether gelatine capsules are ldquo drugs rdquo for the purpose of notification No. 55/75. 9. emsp In the result, I would hold that gelatine capsules are ldquo drugs rdquo and are eligible for the benefit of notification No. 55/75. I agree that the appeal merits to be dismissed and the impugned order of the Collector (Appeals) confirmed.
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