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2001 (1) TMI 99 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......or to 16-3-1995 in view of the fact that the Notification 11/95-C.E. (N.T.), dated 16-3-1995 does not give any retrospective effect? (ii) whether the Tribunal is correct in law in considering the Refractory bricks as capital goods prior to 16-3-1995? and submit a statement of the case together with the materials required for answering the question.
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