2005 (8) TMI 177

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....ember (T)]. - This is an appeal by the Revenue against the order of Commissioner (Appeals) Central Excise. In the impugned order the Commissioner held that Spent Flux which arises during the process of galvanization is not excisable goods for the purpose of levy of Central Excise duty. He set aside the order of the lower authority holding that the said goods fall under Chapter Heading No. 38.23. T....