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1991 (10) TMI 161 - CEGAT, NEW DELHIExtract: .......s filed on the doubt entertained by them that as the weight is less than 53 they would not be covered by chapter heading 32.08 and the products could be non-excisable. The learned Collector has rightly rejected their pleas and we confirm these findings. 13. There is no merit in the appeal and it is liable to be dismissed. It is ordered accordingly.
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