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1993 (7) TMI 194 - AT - Central ExciseExtract: ....... hold that Notification No. 455/86 is only clarificatory. Accordingly, the appellants are justified in claiming the exemption in respect of the product in question in terms of Notification No. 122/86 since its inception. In the view we have taken, we do not feel it necessary to go into other issues raised by both sides. Thus, the appeal is allowed.
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