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1999 (11) TMI 544 - AT - Central ExciseExtract: .......s had already discharged duty liability. The fixation of the above items in the Trailers, in our view, does not change the character of the Trailers as such. We find force in the arguments of the Collector of Central Excise (Appeals). We do not find any merit in this appeal filed by the Revenue and the same is rejected. 5. emsp Ordered accordingly.
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