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2000 (3) TMI 249 - AT - Central ExciseExtract: .......above discussion, we hold that the assessees are not eligible to exemption on the entire quantity of Benzyl Cyanide in terms of Notification 217/86 but that exemption is available to that quantity of Benzyl Cyanide which was used in the manufacture of aqueous layer, which was cleared on payment of duty. The appeal is disposed of in the above terms.
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