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1996 (4) TMI 302 - AT - Central ExciseExtract: .......m forms part of dry battery cells. It has to be construed as a component of the final product namely dry battery cell as per declaration. Hence Notification No. 201/79 is available. I, therefore, allow the appeal. Since the appeal itself is disposed of, stay application does not survive for consideration and the same is also treated as disposed of.
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