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1995 (11) TMI 139 - AT - Central ExciseExtract: .......nion, these plants are classifiable under 84.37, both 84.78 and 84.79 go out of picture. 25. emsp Further, in view of the above position, the assessees are also entitled to the benefit of exemption Notification No. 111/88 as amended. 26. emsp Hence, the Department rsquo s contentions are rejected. 27. The appeals are disposed of in the above terms.
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