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2003 (4) TMI 473 - CEGAT, CHENNAIExtract: .......nd excluding the same from computation of the aggregate value limit of Rs. 30 lakhs for the purpose of exemption under Notification No. 1/93-CE (as amended) in respect of the specified goods cleared thereunder. Needless to say, the assessee shall be given a reasonable opportunity of being personally heard on the limited aspect of re-quantification.
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