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1995 (3) TMI 107 - SC - Central ExciseWhether appellant was entitled to the benefit of the Notification dated 22-8-1986? Held that:- We are satisfied beyond any manner of doubt that the product in question is a barrier cream and since it is being manufactured under and in accordance with a licence issued by the Department concerned under the Drugs and Cosmetics Act, [it attracted] the notification. We are, therefore, of the opinion that the appellant was entitled to the benefit of the Notification dated 22-8-1986. In favour of assessee.
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