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1996 (4) TMI 178 - CEGAT, NEW DELHIExtract: .......inst this decision has already been dismissed by the Supreme Court and the ratio thereof, in our opinion, was still valid, therefore, it is not necessary on our part to refer to other case law. Following the ratio of Jyoti Engg. Corpn. we hold that the item was no excisable, and therefore, not chargeable to duty. The appeal is, therefore, accepted.
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