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1996 (9) TMI 370 - CEGAT, NEW DELHIExtract: .......rnment of India has issued exemption notification exempting the items, i.e., cycle accessories falling under Item 68 of the Ist Schedule to the said Act commencing from 19-6-1980. Accordingly demand from 19-6-1980 is not sustainable. In the result, we accept the plea of the party and accordingly all these appeals are disposed of in the above terms.
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