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2003 (3) TMI 462 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by United Esters & Nitrochem Ltd. regarding denial of exemption due to exceeding clearance value. The Tribunal found that the goods cleared by the respondent were not all manufactured in the factory of Cellulose Products of India Ltd., thus upholding the exemption.

 

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