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1995 (3) TMI 264 - AT - Central ExciseExtract: .......rpose is liable to duty. 5. emsp In the result, we hold that ammonium chloride manufactured by the respondent had not been shown to be used in the manufacture of fertilizer and therefore will not be entitled to the benefit of the notification. The order of Collector (Appeals) is accordingly set aside and that of the Assistant Collector is restored.
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