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1998 (7) TMI 247 - AT - Central ExciseExtract: .......is the option of the assessee to pay duty and not avail full exemption in terms of Sl. No. 39, which is a conditional entry. Following the ratio of the order cited above, we hold that the benefit of exemption in terms of Sl. No. 40 of Notification 53/88 is available to the respondents and accordingly uphold the impugned order and reject the appeal.
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