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1987 (2) TMI 383 - CEGAT, NEW DELHIExtract: ......./81-D and connected appeals) under Order No. 724 to 726/86-D and 726A/86-D dated 10-9-1986 that no such exemption was available under the said notification. Following the said decision, we hold that in the present instance also the rejection of the claim of the appellants by the lower authorities was correct. This appeal is, accordingly, dismissed.
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