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2004 (10) TMI 255 - AT - Central ExciseExtract: ....... Ray) Senior Technical Officer. 4. In view of the above clarification and in view of the provisions of Notification Sulphuric Acid which is intended for use in the manufacture of fertilizers are exempt from payment of duty. We find that demand is not sustainable and the same is set aside. Appeal is allowed. Pronounced and dictated in the open Court
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