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2000 (4) TMI 128 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... Revenue that the goods are not intended for use in any Department of the Central Government. Hence, the goods in question are eligible to exemption in terms of Notification 197/87-C.E. dated 28-8-1987. In the result, we hold that confirmation of duty and imposition of penalty is not sustainable, set aside the impugned orders and allow the appeals.
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