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1989 (2) TMI 233 - AT - Central ExciseExtract: .......ter alia, of this consideration that the Tribunal found that lsquo Bhagar rsquo was an excisable article. In the present instance, there is no such evidence before us. 8. In the light of the foregoing discussion, we hold that the subject broken poles were not liable to be charged to excise duty. We uphold the impugned order and dismiss this appeal.
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