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2002 (11) TMI 601 - AT - Central Excise
The Revenue's appeal against the adjudication order passed by the Commissioner of Central Excise was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that Ethyl Alcohol made of 94-95% alcohol and water is not excisable under Heading 22.04 of Central Excise Tariff, based on a previous decision.
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