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2002 (12) TMI 399 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), COCHINExtract: .......nded, is mis-conceived because this notification grants exemption to basic excise duty and has nothing to do with additional excise duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. 7. emsp The order of the lower authority is, therefore, unsustainable and the same is set aside. The appeal is allowed, accordingly.
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