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1987 (2) TMI 244 - CEGAT, NEW DELHIExtract: .......hat the Rules of Interpretation and the Section Notes contained in the First Schedule to CTA, 1975, cannot be extended to the interpretation of Exemption Notifications. We further find that there is nothing pervert, or absurd, in the Appellate Collector rsquo s order which gave exemption only to Finishing Machine. Therefore, we dismiss this appeal.
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