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1997 (8) TMI 267 - CEGAT, CALCUTTAExtract: .......venue on Section 2(f) and Chapter Note 1 (a) of Chapter 28 is not relevant at all when the product itself is not found to be marketable by any evidence worthy of reliance. Hence we hold that the product under consideration viz. burnt pot lining scrap is not excisable. Therefore, we allow both the appeals with consequential relief to the appellants.
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