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1977 (10) TMI 107 - HC - Central ExciseExtract: .......learned Standing Counsel, appearing on behalf of Respondent Nos. 1 to 3, that the explanation appended to the impugned notification was merely a condition as contemplated under Rule 8(1 ) imposed by the Central Government for exemption of certain footwears from the duty leviable on such goods, cannot in view of what I have stated above, be accepted
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