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2005 (2) TMI 640 - CESTAT, BANGALOREExtract: .......er period are handicrafts. Therefore, the benefit of exemption in terms of Notification No. 76/86-C.E., dated 10-2-1986 for handicraft items is admissible to the disputed items. In this view of the matter, duty demand and penalty cannot be sustained. 3. emsp We, therefore, see no merit in the Revenue rsquo s appeal and accordingly dismiss the same.
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