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1991 (3) TMI 276 - CEGAT, NEW DELHIExtract: .......roda rsquo s case merely allows the waste cotton yarn arising in the sizing section to be entitled to exemption under Notification No. 95/61 and no more. The impugned order also gives that benefit to the appellants. Therefore, in view of the Tribunal rsquo s earlier decisions, we do not find any merit in the appeal. 4. Hence the appeal is rejected.
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