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1996 (7) TMI 320 - CEGAT, NEW DELHIExtract: ....... the issue is already a settled one. Therefore, no purpose will be served by remanding the matter at this stage. Hence, following the ratio of the abovesaid order, we hold that the benefit of exemption notification No. 208/81 was available to the item in question and, therefore, the demand was not sustainable. Accordingly, the appeals are accepted.
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