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2003 (3) TMI 159 - CEGAT, MUMBAIExtract: .......riff did not apply. (2) When the prepared explosive falling under Heading 3206 came into existence, it was manufactured inside the mines for use in the mines and, therefore, the benefit of Notification No. 63/95 was available. (3) That the demand was barred by limitation. (4) That both on merits and on limitation the appeal succeeds and is allowed.
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