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1994 (7) TMI 141 - AT - Central ExciseExtract: .......rm and explicitly mentions dextrose monohydrate and anhydrous dextrose as well. 12. emsp Admittedly the dextrose powder which was brought in for re-processing was cleared simply after seiving and removal of moisture only. Evidently no new commodity emerged. Hence the order of the Collector is required to be upheld. The appeal is therefore rejected.
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