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1993 (3) TMI 226 - AT - Central ExciseExtract: .......ncluded in the category of liquids, so are molasses, tar and wood pulp - obviously in a fluid form i.e. pulp mixed with water. 14. In view of these definitions, the findings of the Collector (Appeals) holding that sewage being essentially muddy water and hence is a liquid is in order. In view of the above, the department rsquo s appeal is rejected.
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