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    <title>1996 (8) TMI 234 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the decision of the Collector of Central Excise (Appeals), Bombay, stating that the columns were marketable goods and moveable at the clearance stage, finding no grounds to interfere with the earlier order. Therefore, the appeal regarding the duty liability on the fabricated columns under central excise law was rejected.</description>
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      <description>The Appellate Tribunal upheld the decision of the Collector of Central Excise (Appeals), Bombay, stating that the columns were marketable goods and moveable at the clearance stage, finding no grounds to interfere with the earlier order. Therefore, the appeal regarding the duty liability on the fabricated columns under central excise law was rejected.</description>
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