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1995 (11) TMI 145 - CEGAT, NEW DELHIExtract: .......t this certificate should be deemed to have been issued or shall be followed from 1-3-1986. Having regard to the above discussion, we hold that the concession under Notification No. 175/86, dated 1-3-1986 shall be available to the appellants only w.e.f. 18-10-1986. In this view of the matter, the impugned Order is upheld and the appeal is rejected.
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