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2000 (3) TMI 458 - CEGAT, CALCUTTAExtract: .......n shown to us by the appellants. As such we hold that the appellants were manufacturing footwears and were affixing the same with the brand name of M/s. WBSLIDC who were not entitled to the benefit of small scale exemption. As such the benefit of notification No. 175/86 was not available to the appellants. We hold accordingly and reject the appeal.
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