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1990 (1) TMI 198 - CEGAT, NEW DELHIExtract: ....... would not be eligible to claim exemption under Notification No. 234/82. In the same manner, the product would not be classifiable under heading 29.01/45(13) CTA, but would be rightly classifiable under 29.01/45(1) CTA and so, would not be entitled to benefit of Notification No. 33/83. 16. In view of our above opinion, this appeal stands dismissed.
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