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1988 (8) TMI 201 - AT - Central ExciseExtract: .......process of manufacture, the goods sold cannot be held liable to duty. We also note that the Collector of Central Excise (Appeals) has relied on a decision of the reported in 1982 E.L.T. 744A and another judgment reported at page 730 of the same Journal. 8. In the result, we find no reason to interfere with the impugned order. We dismiss the appeal.
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