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1991 (5) TMI 176 - CEGAT, NEW DELHIExtract: .......f sulphur and that this sulphur sludge is also not a manufacturing item. Therefore, it cannot be considered as goods to attract duty under Section 2(f) and Section 3 of Central Excises and Salt Act, 1944. The above said ratio applied to the facts of this case and applying the said ratio the impugned order has to be set aside by allowing the appeal.
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