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2004 (9) TMI 549 - AT - Central ExciseExtract: .......viso clearly shows that clearances of the goods falling under heading 93.05 to 93.07 has to be taken into account while computing the aggregate value of clearances at nil rate of duty and as such the demand of duty confirmed by the Revenue is not beyond the purview of law as amended. We, therefore, reject the appeal. (Pronounced in the Open Court).
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