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1989 (8) TMI 181 - CEGAT, NEW DELHIExtract: .......w material. This contention is not acceptable to us as the provisions of Drawback Rules cannot be an aid to the interpretation of an exemption Notification issued under Central Excise Rules, 1944. The scope of an exemption notification issued under Rule 8(1) of the Central Excise Rules should be determined on the basis of the language used therein.
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