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1999 (8) TMI 385 - AT - Central ExciseExtract: .......fertilizer under Chapter 31, then it would not be correct to deny benefit of the exemption available to fertilizers on the raw material imported under the said Customs Notification. 6. emsp In view of the aforesaid analysis and respectfully applying the ratio of the two decisions cited above, we set aside the Order-in-Original and allow the appeal.
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