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1998 (4) TMI 236 - AT - Central ExciseExtract: .......confirmed by the Supreme Court. Following the ratio of the above decision, we hold that hypo-solution used for captive consumption and the waste of hypo-solution are not ldquo goods rdquo known to the market and hence are not liable to duty. In the result, we uphold the orders passed by the Collector (Appeals) and reject the appeals of the Revenue.
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