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1997 (12) TMI 217 - AT - Central ExciseExtract: ....... films, and such metallised films cannot be stated to have been manufactured from out of Central Excise duty or CVD paid plastic raw materials of Heading Nos. 39.01 to 39.15 and this only supports the view which we have taken above. 16. emsp In view of the above position, the impugned order is set aside and the appeal of the department is accepted.
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