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1981 (9) TMI 285 - CGOVT - Central ExciseExtract: .......uation where the product has uses other than as drug-intermediate whereas the exemption is limited only to drug-intermediates that is only when the product is used ased as a drug-intermediate. The actual use should be to the satisfaction of the Asstt. Collector or any officer duly authorised by him. The revision application is disposed accordingly.
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