2000 (6) TMI 185

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Full Text of the Document

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.... Advocate, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) who has held that 'Bituminous Mixture' manufactured by the respondents herein for captive use in the manufacture of tarfelt, is not excisable on account of its non-marketability. According to the Revenue, the item in dispute is a ex....