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1998 (6) TMI 212 - AT - Central ExciseExtract: .......m the appropriate specified materials notwithstanding the change in the tariff heading. The value of clearance of such zinc ingots cleared free of duty was to be excluded in arriving the total value of clearances for deciding at the appellant rsquo s eligibility for Notification No. 175/86. The impugned order is set aside and the appeal is allowed.
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