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1989 (12) TMI 197 - AT - Central ExciseExtract: .......y trade enquiry or any other material or evidence before us which will enable us to conclude that the material question, attracted the 2404.90 and was liable to duty. In the circumstances, Department rsquo s contentions remain unsubstantiated whereas the appellant rsquo s submissions are found to be plausible. 22. We, therefore, accept the appeals.
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