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1990 (11) TMI 267 - AT - Central ExciseExtract: .......the Central Excise Rules. Prior to 15-7-1977 the yarn was fully exempted from duty under Notification No. 132/77-C.E., dated 18-6-1977. In the circumstances, Central Excise Duty was not payable on the yarn in dispute. We, therefore, uphold the impugned order and dismiss the appeal of the Revenue with consequential refund of duty to the respondents.
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