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1999 (11) TMI 153 - CEGAT, NEW DELHIExtract: .......n the Notification. It is a settled law that notification is to be read as it is and nothing is to be added or substracted therefrom. As the Notification does not provide any exemption to the parts of jigs and fixtures, therefore, the appellants are not entitled for the benefit of this notification. The appeal, filed by the appellants, is rejected.
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