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1991 (3) TMI 287 - CEGAT, NEW DELHIExtract: .......Act. Consequently, Central Excise duty was payable by the appellants on the cartons manufactured in their factory. The value of clearances of these goods had to be taken into account for the purpose of Exemption Notification No. 83/83-C.E., dated 1-3-1983. 7. In the light of the above discussion, we uphold the impugned order and dismiss the appeal.
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