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1995 (6) TMI 97 - CEGAT, NEW DELHIExtract: .......tual exclusion between the goods being considered to be castings and to be machinery parts. It is also not the department s case that goods have undergone any processing other than mentioned in the proviso to the notification. The benefit of the exemption would therefore be available to the goods. 10. In the result, therefore, we allow this appeal.
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