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1997 (7) TMI 156 - SCH - Central ExciseExtract: ....... manufactured between the period June 18, 1977 and July 15, 1977 but cleared on or after July 15, 1977 but the benefit of exemption under Notification Nos. 131/77 and 132/77, dated June 18, 1977 would be available on spun yarn which had been used for the manufacture of fabrics prior to July 15, 1977. The appeal is disposed of accordingly. No costs.
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