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1995 (6) TMI 134 - CEGAT, CALCUTTAExtract: .......used for being coated on the raw rubber hose pipe will not be one of the excluded type of materials like apparatus, appliance, etc. In view of this position, the order in appeal passed by the Collector of Central Excise (Appeals), Calcutta is correct in law and deserves to be upheld. I hold accordingly and dismiss the appeal filed by the Collector.
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