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2010 (1) TMI 539 - AT - Central Excisegoods were sold by 100% EOU in domestic area - levy of duty on such goods - Section 3 of the Central Excise Act, 1944 prescribes the incidence of duty in respect of the goods manufactured and that too, manufactured in India and such manufactured goods being marketable and finding place in the tariff list under Central Excise Tariff Act, 1985 for levy – Held that: - mere appearance of the goods manufactured in the Tariff list shall not ipso facto liable to excise duty - Once the goods is not excisable, there is no question of any leviability taking shelter of Section 3(1)(ii) of the Central Excise Act, 1944. Accordingly, Revenue’s appeal is dismissed.
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