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1982 (12) TMI 213 - AT - Central ExciseExtract: .......and whether the exemption under Notification No. 164/72-CE was merited or not. 7. Accordingly, we allow the appeal, with consequential relief, on the short point that the impugned HDPE tapes were not man-made filament yarn falling under Item 18 but were articles of plastic falling under Item 15A(2) and exempt under Notification No. 68/71-C.E.
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