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1995 (8) TMI 172 - AT - Central ExciseExtract: .......table condition. Since this position has not been rebutted by the Department, nor substantiated that the item in question is capable of being marketed, following the ratio of the decision of the Supreme Court, we hold that they are not excisable goods and as such they are not classifiable under Tariff Item 15A(1). Accordingly the appeal is allowed.
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