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2004 (10) TMI 471 - AT - Central ExciseExtract: .......quo ble S.C., we are not inclined to accept the above decision of the CEGAT. We would like to reiterate that any product irrespective of its classification manufactured by a factory coming under coir industry will get the benefit of exemption Notification 115/75, unless it is specifically excluded. In view of the above findings we allow the appeal.
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