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1990 (11) TMI 244 - AT - Central ExciseExtract: ....... has failed to establish the burden of classification in this case. As we have held that the impugned product is not excisable and not covered by Note 2 of Chapter 25 of CET, the question of examining the applicability of Notification No. 217/86 does not arise. The appellants are entitled to succeed in this appeal with consequential relief, if any.
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