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1999 (5) TMI 289 - CEGAT, NEW DELHIExtract: .......tional trade. The goods are, therefore, marketable. It is covered under Chapter 28 of the Central Excise Tariff. rdquo 8. emsp These findings of the fact was not controverted by the appellants in their appeal memorandum or in their written submissions. 9. emsp In view of the above discussion, we find no merit in the appeal and the same is rejected.
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