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1987 (3) TMI 211 - AT - Central ExciseExtract: ....... product in the course of manufacture of starch and there is no evidence to show that the said starch slurry was either being marketed or was even marketable. For this reason also we hold that the demand for payment of duty on the starch slurry was not justified. 8. Accordingly both appeals are allowed and orders of lower authorities are set aside.
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