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2002 (4) TMI 148 - CEGAT, MUMBAIExtract: ....... (70) E.L.T. 645 and Sahney Paris Rhone Ltd. v. CCE - 1995 (77) E.L.T. 13 (S.C.) are distinguishable as none of these decisions consider the scope of an exclusion clause in Chapter Note or a Section Note. 5. For the above reasons we hold that there is no ground to interfere with the impugned order, accordingly uphold the same and reject the appeal.
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