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2007 (5) TMI 464 - AT - Central ExciseNational Calamity Contingent Duty (NCCD) - whether appellant are entitled for the benefit of exemption from NCCD under GOI Notification No. 108/95 Central Excise dated 28-8-1995 as amended? - Held that: - From the Section 129 of the Finance Act, 2001 and also from the Circular 60/01/06-CX dated 13-1-2006 issued by the CBEC, it is very clear that Exemption Notification 108/1995 is applicable also to NCCD - appeal allowed - decided in favor of appellant.
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