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2003 (5) TMI 443 - AT - Central ExciseExtract: .......arding availability of Notification No. 6/2000-C.E. and whether the clearances from two units can be clubbed for the purpose of determining the availability of exemption under a Notification and also the question as to whether the impugned goods are air-conditioning machine or only parts thereof. Both the appeals are disposed of in the above terms.
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