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2000 (5) TMI 375 - CEGAT, CALCUTTAExtract: .......n the wordings of the Notification which extends the exemption to the Scrubber-counter current which, as explained to us, is a complete Scrubbing System and not a part of the Scrubbing System. Hence we hold that the appellants are entitled to the benefit of the said Notification. The appeals are allowed with consequential reliefs to the appellants.
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