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1996 (8) TMI 234 - AT - Central ExciseExtract: .......he earth. In these circumstances, we agree with the observations of the Collector of Central Excise (Appeals) that the Columns rsquo in these proceedings were goods. They were also marketable goods. Accordingly we find no ground to interfere with the order passed by Collector of Central Excise (Appeals), Bombay. As a result, the appeal is rejected.
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