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1997 (12) TMI 213 - CEGAT, CALCUTTAExtract: .......rder as per the design and specification a particular manufacturer and sold to that manufacturer for his own use, the benefit of Notification No. 1/93 cannot be denied. 7. emsp The reliance placed by the learned Advocate on the Board rsquo s Circular is also well-taken. Accordingly, we allow the appeals with consequential reliefs to the appellants.
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