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2004 (1) TMI 185 - AT - Central ExciseExtract: .......issue that ducts, which are fabricated at site, would become part of the plant, it is also brought to our notice that in terms of Notification Nos. 61/90 and 41/94, the duct system classified under sub-heading 7308.90 are eligible for exemption from payment of duty. 2. In the light of the above, we set aside the order impugned and allow the appeal.
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