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1984 (7) TMI 378 - CEGAT NEW DELHIExtract: .......ed reading of the two aforesaid clauses, it is clear that the exemption contained in Notification No. 70/77 is limited to the duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and does not extend to the duty leviable under the Central Excises and Salt Act, 1944. In this view of the matter, the appeals fail.
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