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    <title>2004 (3) TMI 697 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the Revenue regarding the chargeability of Tyre Bead Wire Rings to Central Excise duty. The Tribunal relied on a previous order determining that the products were not marketable, emphasizing the importance of marketability in excisability determinations. The judgment reaffirms the significance of past decisions and legal principles in resolving disputes related to Central Excise duty liability.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal filed by the Revenue regarding the chargeability of Tyre Bead Wire Rings to Central Excise duty. The Tribunal relied on a previous order determining that the products were not marketable, emphasizing the importance of marketability in excisability determinations. The judgment reaffirms the significance of past decisions and legal principles in resolving disputes related to Central Excise duty liability.</description>
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