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1993 (12) TMI 136 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)Extract: ......., explanatory notes of Chapter 76 which stipulate use of other materials for the manufacture of Aluminium Alloy, and the ratio of the Tribunal decisions discussed supra, Aluminium Alloy Anodes manufactured by the appellants are eligible for the exemption under notification ibid. The impugned orders are, therefore, set aside and the appeals allowed.
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