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1999 (10) TMI 257 - CEGAT, NEW DELHIExtract: .......e case of M/s. Khalsa Pulp and Paper Industries followed by the Tribunal in the case of Loomba Laminates, we hold that full exemption upto Rs. 30 lakhs will be available provided the clearances of each tariff item do not exceed Rs. 15 lakhs during a financial year. In this view of the matter, the impugned order is upheld and the appeal is rejected.
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