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1990 (7) TMI 254 - CEGAT, NEW DELHIExtract: .......nition. 11. Therefore, the provisions including the definitions are applicable to the Additional Duties of Excise Act, and by inference the definition of ldquo Excisable Goods rdquo and the penal provisions extending to such goods in Rule 173Q, will thereby apply. The legal points raised in the Miscellaneous Application are disposed of accordingly.
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