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1997 (2) TMI 116 - SC - Central ExciseExtract: .......h has been included in the extended definition. Having regard to the wording of the Notification and wording of the Tariff Item No. 11, we have no doubt that the product of the assessee (PCM) qualifies for the benefit of the Exemption Notification. The order of the Tribunal dated 8-8-1989 is set aside. The appeals are allowed. No order as to costs.
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