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1986 (12) TMI 204 - AT - Central ExciseExtract: .......ar wording of the Notification, we do not see how ammonia, sold for non-fertilizer purpose, can be eligible to concessional rate of assessment provided in Notification No. 187/61-C.E. We reject the claim of the appellants in this regard. 19. The appeals are, thus, partly allowed and. partly rejected, and are disposed of in the terms detailed above.
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