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1998 (8) TMI 203 - CEGAT, NEW DELHIExtract: .......are eligible for the benefit of concessional rate of duty under Notification 75/84 for raw naphtha, and of total exemption from duty under Notification 81/75 for sulphuric acid, both used in the manufacture of fertilizers such as di-ammonium phosphate, ammonium sulphate and urea. Accordingly, the impugned orders are upheld and the appeals rejected.
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