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    <title>1998 (3) TMI 326 - CEGAT, NEW DELHI</title>
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    <description>The Revenue&#039;s appeal against the Collector of Central Excise (Appeals) Vadodara&#039;s decision on the excisability of rigid P.U. foam was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal affirmed that the item is not excisable, relying on the precedent set by the Supreme Court in the case of Milton Plastics. The appeal was rejected, and the original decision was upheld.</description>
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      <description>The Revenue&#039;s appeal against the Collector of Central Excise (Appeals) Vadodara&#039;s decision on the excisability of rigid P.U. foam was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal affirmed that the item is not excisable, relying on the precedent set by the Supreme Court in the case of Milton Plastics. The appeal was rejected, and the original decision was upheld.</description>
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