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1999 (10) TMI 65 - SC - Central ExciseExtract: ....... attention was invited to an order of the Tribunal wherefrom special leave to appeal was refused. That order related to a product called Zero-B which had been found as a fact to be a water filter. Clearly, to a water filter, provided it satisfied the requirement of quantity, the said exemption applied. 4. The civil appeals are dismissed with costs.
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