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1985 (9) TMI 168 - AT - Central ExciseExtract: .......ugned order and in the result, we dismiss the present appeal. 19. emsp As we have held the goods to be classifiable under Item 52 of the Tariff, we direct that the benefit of Exemption Notification No. 158/71-CE, dated 26-7-1971 shall be allowed to the appellants, if they satisfy the conditions of the Notification. The appeal is otherwise rejected.
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