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1983 (2) TMI 316 - AT - Central ExciseExtract: ....... be classified under Item 11A, and be eligible for exemption from duty in terms of Notification No. 74/63, dated 18-5-1963. In the result, we partially allow the appeal in respect only of such goods which the relevant samples showed as having been either solid or semi-solid at room temperature/ordinary temperature. The appeal is otherwise rejected.
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