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1998 (1) TMI 127 - AT - Central ExciseExtract: .......e the goods are chargeable to nil rate of duty under the tariff itself, i.e. to put in other words, which were excisable but not dutiable. In view of the factual and legal position, we consider that the benefit of exemption notification was required to be extended in the present case. We therefore, set aside the impugned order and allow the appeal.
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