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2007 (8) TMI 345 - SC - Central ExciseWhether the appellant was not entitled to the exemption under Notification No. 208/83-C.E., dated 1-8-1983 on the final product falling under Tariff Item No. 25(9)(ii)? Held that:- By the amendment relatable to Notification on 27-3-1987, items which were earlier not included were specified as inputs have been included. That being so, the contention that the amendment merely clarified the notification as it stood prior to the amendment, is not untenable. Looked at from any angle the High Court's order does not suffer from any infirmity to warrant interference. The appeal is dismissed.
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