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1991 (7) TMI 79 - HC - Central ExciseExtract: ....... and are used in textile industry. As the cylinders manufactured by the petitioners are copper cylinders and used in textile industry but not engraved, exemption under the Notification is not available. The decision of the authorities below does not suffer from any infirmity and the petition must fail. 4. Accordingly, rule is discharged with costs.
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