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1982 (12) TMI 210 - CEGAT NEW DELHIExtract: .......titlement is available from 1-4-1978. Consequently, following the rule that an exemption notification is applicable from the date of its issue, the conclusion is inescapable that concessional-rated clearances within the net ceiling under notification No. 142/78 could take place only on and from 14-7-1978. 8. Accordingly, we reject the appeal.
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