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1995 (5) TMI 111 - CEGAT, NEW DELHIExtract: .......ich is exempt under Notification 225/82. Hence, the twin criteria aforesaid for exclusion of the cloth from the exemption in respect of handloom cess as contained in the second proviso to Notification 115(E) do get attracted. In this view of the matter, there is no reason to interfere with the impugned order, and the appeal is, therefore, rejected.
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