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2010 (10) TMI 456 - CESTAT, MUMBAIDemand - Classification - It is settled law that the burden to prove the exciseability is on the department - the goods have not reached the excisable stage and at any rate there is no “removal” to attract liability of duty - there is no need to go into other aspects as to whether the respondent is the manufacturer or the contractor, who was hired for fabrication of the vessel should be treated as manufacturer and as to whether Notification No. 67/95 is applicable or not - The goods should be excisable before any exemption notification can be considered - Decided in the favour of the assessee
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