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1996 (8) TMI 264 - CEGAT, NEW DELHIExtract: .......also. Hence the value of the metal boxes is to be included. The value of clearances during the year in question exceeded the limit of Rs. 15 lakhs for an individual product thereby depriving the appellant of the benefit of notification in regard to clearances in excess of the limit. We find no ground to interfere and accordingly dismiss the appeal.
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