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1998 (1) TMI 223 - CEGAT, NEW DELHIExtract: .......ification provides exemption on the value of the goods and not the quantum of the goods hence the respondents are entitled for deduction of Rs. 17,425/- from the total value of clearance of GP I dated 10-6-1988. 6. emsp In view of the above discussions, we do not find any infirmity in the impugned order. The appeal filed by the Revenue is rejected.
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