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2017 (12) TMI 5 - AT - Central ExciseExcisability/marketibility - parts of ophthalmic equipments - Held that: - considering the ultimate use of the product which are specifically designed for eye surgery, it is found that the product cleared by the appellant cannot be considered as excisable goods fit for marketing or use and as such cannot be brought to excise levy - The products cleared by the appellants are of semi-finished nature - appeal allowed - decided in favor of appellant.
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