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1985 (2) TMI 272 - CEGAT NEW DELHIExtract: .......essary to go into this aspect further in view of our finding that, firstly, Sandogen NH Conc. is excisable and dutiable under Item No. 15AA C.E.T. and, secondly, that Sandogen NH Liquid is eligible for duty exemption in terms of Serial No. 4 of Notification No. 101/66. 9. In the result, we set aside the show cause notice and reject the appeal.
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