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1987 (10) TMI 202 - AT - Central ExciseExtract: .......elhi High Court rsquo s judgment in the Modi Rubber Ltd. case (supra). As such, respectfully following the ratio of the Delhi High Court rsquo s judgment, we hold that ldquo Bhagar rdquo were not ldquo goods rdquo for the purpose of levy of excise duty. As such, we uphold the impugned order of the Collector (Appeals) and dismiss the present appeal.
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