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2002 (10) TMI 550 - AT - Central ExciseExtract: .......tion were to deny the exemption to alloy steel, the notification would have incorporated the words ldquo other than stainless steel or alloy steel rdquo instead of any ldquo (other than stainless steel) rdquo . The exemption was, therefore, clearly available to alloy steel. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
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