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2011 (6) TMI 244 - CESTAT, AHMEDABADSSI Exemption - Notification No. 175/86-CE dated 01.3.1986 - As the appellant had cleared body buildings up to an approximate value of Rs. 20 Lakhs, Revenue restricted the duty free clearances of metal containers only up to Rs. 10 Lakhs, instead of Rs. 15 Lakhs available to them, in terms of the notification - Held that: there is no merit in the Revenue appeals in view of the decision in EL. P. EM. INDUSTRIES Versus COLLECTOR OF C. EX. (1989 -TMI - 74786 - CEGAT, MADRAS) and we are compelled not to interfere with the order in order in Appeal impugned - Decided in favour of the assessee
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