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2005 (1) TMI 144 - AT - Central ExciseExtract: .......lymerise organic polymers. In this view of the matter we accept the contention of the appellants that they are not manufacturing man-made staple fibre by polymerisation of organic polymers and held that the benefit of exemption under Notification No. 4/97-C.E. is admissible to them. Accordingly, we set aside the impugned order and allow the appeal.
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