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1998 (3) TMI 281 - CEGAT, NEW DELHIExtract: .......e in their factory for the manufacture of unhardened sheets of vulcanised rubber falling under Chapter 40 and, therefore, the assessees were eligible for exemption under Notification 152/87. Following the ratio of the above order, which applies on all fours to the present case also, we uphold the impugned order and reject the appeal of the Revenue.
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