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1998 (11) TMI 182 - AT - Central ExciseExtract: .......e goods are cleared from the factory of the respondents and, therefore, their claim that the rubber profile shapes had acquired the character of articles, remain unsubstantiated, both at the appellate stage as well as before us. We, therefore, see no reason to interfere with the impugned order and accordingly confirm the same and reject the appeal.
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