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1995 (8) TMI 153 - AT - Central ExciseExtract: .......ot be obtained straightaway technologically without passing the stage of winding on bobbins or cones. There is a need for harmonious construction of Rules 9 and 49 and the exemption notification. Hence, the Tribunal rsquo s decision directly applicable in these circumstances, would hold good. Hence I concur with my ld. brother and allow the appeal.
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