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1997 (3) TMI 198 - AT - Central ExciseExtract: .......her from which footwear are manufactured, remains exempted and is not chargeable to duty. Instructions to the Assistant Collector, Central Excise, Amritsar have been issued in this regard. 19. emsp In view of the above discussion, we set aside the order of the Collector (Appeals) insofar as it relates to the above appeals, and accept these appeals.
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