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1989 (4) TMI 83 - HC - Central ExciseExtract: .......round that the dip solution not being an artificial or synthetic resin would not attract Tariff Item No. 15A(1), and secondly, that it was not a marketable commodity. Hence the Appellants were not liable to pay excise duty on the dip solution. We see no reason for interference with the order of the learned Single Judge. The appeal stands dismissed.
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