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1995 (3) TMI 201 - CEGAT, NEW DELHIExtract: .......ase and the valuation is required to be re-calculated under Section 4(4)(d)(ii) of Central Excises and Salt Act, 1944, the aspect pertaining to the eligibility of exemption under Notification 175/86, dated 1-3-1986, could also be examined over again. In view of the matter, the appeal is remanded for fresh consideration in the terms as stated above.
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