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1983 (5) TMI 221 - CEGAT NEW DELHIExtract: .......its plain words cannot be done by anybody, not even by the exemption giving authority. If a wider exemption is to be given, it must be done so in specific terms but this will still not mean that the wider exemption would take the place of the narrower exemption before it (wider exemption) came into operation. In view of this the appeal is rejected.
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