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1990 (10) TMI 195 - AT - Central ExciseExtract: .......g under the specified headings. We, therefore, hold that the goods are eligible for exemption in terms of 81. No. 38 of Notification No. 132/86, dated 1-3-1986 upto 1-3-1988 and Sl. No. 39 of Notification No. 53/88, dated 1-3-1988 from 1-3-1988. Incidentally, we observe that the Board rsquo s circular is also on the same lines. We allow the appeal.
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