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2002 (1) TMI 1050 - CEGAT, NEW DELHIExtract: .......In the result, we hold that kerosene cleared by the appellants to industrial users during September, 1998 - September, 1999 was chargeable to duty of excise at Tariff rates as the benefit of Notifications 5/98-C.E. and 5/99-C.E. was not available to the said goods. The decision of the lower authorities has to be sustained. The appeals are rejected.
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