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1999 (7) TMI 203 - CEGAT, NEW DELHIExtract: .......verted chocolates during the material period. We, therefore, hold that aggregate value of clearances of these converted chocolates will not be included in aggregate value of clearances of other products to determine the limit of exemption under Notification No. 1/93. In these circumstances, the impugned order is set aside and the appeal is allowed.
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