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1998 (5) TMI 170 - CEGAT, NEW DELHIExtract: .......s for home consumption only and not for clearances which have been effected for export. In this view, we hold that the lower appellate authorities have gone wrong in determining the scope of the Notification in the context of controversy herein. Hence, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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