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1965 (11) TMI 20 - HC - Central ExciseExtract: .......e duty payable can be made only on the application of the exemption provision. The exemption cannot be therefore claimed except at the time when the duty is leviable, that is to say, at the time of the clearance. It follows that the claim made in N.P. No. 286 of 1963 has also to fail. The petitions are dismissed. There will be no order as to costs.
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