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1999 (9) TMI 318 - CEGAT, NEW DELHIExtract: .......ading 21.08 or not or whether it is covered by Tariff 14.01. Coverage of the product under HSN Chapter 12 makes the product non-excisable as a natural product not covered by manufactured products on which alone the excise duty is leviable. Consequently, we set aside the impugned order and allow the appeal with consequential relief to the appellant.
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