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2007 (12) TMI 363 - AT - Central ExciseExtract: .......he instant case being voltage of electric current. Therefore, voltage stabilizers are not covered by exemption intended for goods other than programmable process controllers. In the circumstances, we set aside the impugned order and allow the captioned appeal filed by the Revenue. (Operative part of the order pronounced in open Court on 27-12-2007)
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