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2003 (10) TMI 110 - AT - Central ExciseExtract: .......vailing any exemption under Notification No. 19/88 does not arise. Consequently, there will be no contravention of the condition of the notification and the notification itself is not applicable, impugned goods being non-excisable. We, therefore, following the ratio of the earlier decisions of the Tribunal, allow the appeal filed by the appellants.
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