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1997 (4) TMI 165 - CEGAT, NEW DELHIExtract: .......eir product phenyle as disinfectant fluid. 5. emsp We have already extracted the observations of the Collector of Central Excise (Appeals) and keeping in view the settled position in law, we do not find any infirmity in the view taken by the ld. Collector of Central Excise (Appeals). As a result both these appeals are rejected. Ordered accordingly.
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