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2001 (3) TMI 502 - AT - Central ExciseExtract: .......re of travel goods are not marketable and hence not liable to duty. 2. emsp While the department rsquo s appeal questions this finding on the ground that although the goods are not marketed, they are capable of being marketed, it does not cite any evidence in support. We, therefore, do not find any ground for interference. 3. emsp Appeal dismissed.
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