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1998 (7) TMI 188 - AT - Central ExciseExtract: ....... solutions whether phenol and formaldehyde or melamine and formaldehyde solution is capable of being marketed. Since marketability test which is essential for the purpose of holding an item to be leviable to duty has not been satisfied in these cases, we see no infirmity in the impugned order and accordingly, upheld the same and reject the appeals.
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