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1994 (9) TMI 171 - AT - Central ExciseExtract: .......em No. 68, we consider that the denial of the exemption under Notification No. 167/79-C.E., dated 19-4-1979, to the unspecified parts used in IC engines for motor vehicles, was not proper. 12. emsp Taking all the relevant considerations into account, we accept the appeal and vacate the impugned order passed by the Collector of Central Excise, Pune.
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