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1996 (2) TMI 211 - CEGAT, NEW DELHIExtract: .......on and taking note of the feature of product under consideration and the observations of the learned Collector of Central Excise (Appeals), we find no ground to disagree with the conclusion drawn by the learned Collector of Central Excise (Appeals). In the circumstances, we find no merits in the appeal filed by the Revenue and the same is rejected.
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