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1997 (10) TMI 191 - CEGAT, NEW DELHIExtract: .......on had not sought any approval for the classification for the eligibility to any exemption, notification etc. we considered that the view taken by the adjudicating authority did not suffer from any infirmity. 9. emsp Taking all the relevant facts and considerations taken into account we do not find any merit in this appeal and the same is rejected.
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