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2003 (1) TMI 151 - AT - Central ExciseExtract: .......ion thereunder shall apply to excisable goods which are produced or manufactured in a 100 EOU. Notification No. 47/94 has not been issued under Section 5A of the Act and, therefore, this proviso also is not applicable. Accordingly, we hold that the benefit of Notification No. 47/94 is available to the appellants. The Appeal is accordingly, allowed.
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