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1995 (5) TMI 175 - CEGAT, NEW DELHIExtract: ....... case of Rock Drill (India) Ltd. and the decision of the Kerala High Court (supra) and drawing the same analogy, we hold that the oils in dispute in the present appeal are not raw material or component parts and hence not eligible to the benefit of Notification No. 201/79, as amended. Accordingly, we uphold the impugned order and reject the appeal.
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