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1999 (7) TMI 393 - AT - Central ExciseExtract: .......ng them into preparations suitable for use as wetting-out agents. Such preparations were specifically covered by Serial No. 4 of the exemption Notification No. 101/66. In the circumstances, there is no justification to hold that these items were not covered by this notification. Therefore, the appeals of the Revenue have no merit and are dismissed.
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