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1999 (9) TMI 215 - AT - Central ExciseExtract: ....... the case of Chandrapur Magnet Wires, we hold that the appellants are entitled to the benefit of Notification 14/92 for protective covers/tarpaulins, in terms of Sl. No. 21 of the table annexed to that Notification. 7. emsp Accordingly, we hold that the duty demand and penalty is not sustainable and set aside the same. The appeals are thus allowed.
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