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1986 (5) TMI 175 - CEGAT, NEW DELHIExtract: .......zalandra. However, Notification No. 176/77-C.E. exempts goods falling in Item 68 and also only the utensils would be entitled to this. 15. The order of the Collector Central Excise Chandigarh No. 1/CE/81 dated 21-1-1981 is set aside. The exemption claimed by M/s. Shakti Udyog shall be redetermined in a manner compatible with the orders given above.
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