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2002 (11) TMI 557 - CEGAT, MUMBAIExtract: .......s for purifying the water. If that be so, it is only a case of water getting purified by filteration. We, therefore, find that the appellant is justified in claiming exemption under notification No. 155/86 which was followed by Notification No. 54/93-C.E., dated 28-2-1993. 4. emsp In the result the order impugned is set aside and appeal is allowed.
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