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1986 (2) TMI 250 - AT - Central ExciseExtract: .......t amount to manufacture of Formic Acid and as such the value of clearances of this product from the factory of the respondent was not to be included in the computation of the value for the purpose of Notification No. 176/77-C.E. We, therefore, uphold the impugned order of the Collector of Central Excise (Appeals) and dismiss the Review Proceedings.
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