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1999 (6) TMI 222 - AT - Central ExciseExtract: .......Criteria of marketability, an essential ingredient for dutiability is also not satisfied. Therefore, the items are not goods rsquo within the meaning of Central Excises and Salt Act, 1944. 5. emsp Following the ratio of the Tribunal decision which is based on Supreme Court decision in Indian Aluminium case, rejected the appeal filed by the Revenue.
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