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1989 (4) TMI 88 - HC - Central ExciseExtract: .......d that the dip solution not being on artificial or Synthetic resins 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. 5. The appeal stands dismissed.
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