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1997 (3) TMI 214 - CEGAT, NEW DELHIExtract: .......h the appellants have not been put on notice, in a refund matter. 7. emsp Since the Notification Nos. 86/86 in very clear terms exempts bolts and nuts and admittedly the goods have been assessed as bolts and nuts, they will be eligible to exemption under Notification Nos. 86/86. In view of this, we set aside the impugned order and allow the appeal.
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