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2003 (1) TMI 299 - SC - Central ExciseWhether in the facts and circumstances of the case parts of nozzle and nozzle holders are entitled to the benefit of notification 217/85? Held that:- As pointed out by learned counsel for the respondent, the Board itself by its Circular No. 14/88, dated 26-5-1988 has held that parts of nozzle and nozzle holders are not nozzle and nozzle holders for the purpose of the notification in question so as to deny the benefit of exemption to those parts.
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