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1999 (6) TMI 183 - CEGAT, NEW DELHIExtract: .......sion on excisability would not be proper. The proper course would be to find out whether the goods are excisable and, on an affirmative conclusion on that question, thereafter look at the rate of duty and exemption notifications, if any, provided therefor. rdquo Accordingly, we set aside the impugned order and allow the appeal filed by the Revenue.
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