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1992 (7) TMI 158 - AT - Central ExciseExtract: .......ria to determine the eligibility of exemption with reference to Para 7 of the Notification and in view of the fact that trade mark belongs to appellants M/s. Opus India, we do not find any justification to deny the benefit of exemption under Notification No. 175/86. In the view we have taken, all these appeals are allowed with consequential relief.
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