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1996 (8) TMI 224 - AT - Central ExciseExtract: ....... We agree with Shri Habbu, Ld. Advocate and hold that as long as the department was collecting duty on the foam sheets, the foam sheets were the final goods in terms of Rule 57C and not the last product, viz. ldquo Polyurethane Sandwich Panels rdquo . We, therefore, set aside the order, allow his appeal and direct consequential relief, if any. emsp
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